Income Tax Calculator
Estimate US federal income tax by bracket.
Tax paid by bracket
Income allocation
Effective tax rate by income
Single · deductions $15,000.00
Bracket breakdown (Single)
| Bracket | Rate | Taxable amount | Tax paid | Cumulative |
|---|---|---|---|---|
| Up to $11,925.00 | 10% | $11,925.00 | $1,192.50 | $1,192.50 |
| Up to $48,475.00 | 12% | $36,550.00 | $4,386.00 | $5,578.50 |
| Up to $103,350.00 | 22% | $21,525.00 | $4,735.50 | $10,314.00 |
| Up to $197,300.00 | 24% | $0.00 | $0.00 | $10,314.00 |
| Up to $250,525.00 | 32% | $0.00 | $0.00 | $10,314.00 |
| Up to $626,350.00 | 35% | $0.00 | $0.00 | $10,314.00 |
| Up to ∞ | 37% | $0.00 | $0.00 | $10,314.00 |
Filing status comparison
Same $85,000.00 gross income, standard deductions applied.
| Filing status | Federal tax | Take-home |
|---|---|---|
| Single | $10,314.00 | $74,686.00 |
| Married filing jointly Best | $6,123.00 | $78,877.00 |
| Married filing separately | $10,314.00 | $74,686.00 |
| Head of household | $7,160.00 | $77,840.00 |
Tax planning: Scenario A vs B
| Scenario | Federal | Effective | Take-home |
|---|---|---|---|
| A — $85,000.00 / $15,000.00 ded. | $10,314.00 | 12.1% | $74,686.00 |
| B — $95,000.00 / $15,000.00 ded. | $12,514.00 | 13.2% | $82,486.00 |
| Difference (B − A) | $2,200.00 | $7,800.00 |
Complete guide to US federal income tax
How US federal income tax works
The US uses a progressive system: income falls into brackets and each dollar in a bracket is taxed at that bracket's rate. Only income above a threshold pays the higher rate.
Marginal vs effective rate
Your marginal rate is the rate on your last dollar of income. Your effective rate is total tax divided by gross income and is always lower than marginal in a progressive system.
Tax brackets explained
The 2025 brackets range from 10% to 37%. As income grows, extra dollars are taxed at higher rates — but your existing income stays in its lower brackets.
Standard vs itemized deductions
The standard deduction is a flat amount by filing status. Itemize instead when mortgage interest, state/local tax (SALT capped at $10k), charitable giving and medical expenses exceed it.
Tax credits vs deductions
Deductions reduce taxable income; credits reduce tax dollar for dollar. A $1,000 credit is worth far more than a $1,000 deduction to most filers.
Common tax mistakes
Misreporting filing status, forgetting HSA/401(k) contributions, ignoring state tax nexus, missing quarterly estimated payments for freelancers.
Legally reducing taxable income
Max out 401(k)/403(b), fund an HSA, use a traditional IRA if eligible, bunch charitable donations, harvest investment losses, and time deductible expenses.
Frequently asked questions
What is the 2025 standard deduction?
$15,000 single, $30,000 married filing jointly, $22,500 head of household.
What is the top federal tax bracket?
37% on taxable income above $626,350 single or $751,600 married filing jointly (2025).
Is my whole income taxed at my top bracket?
No. Only the portion inside each bracket is taxed at that bracket's rate.
Do I pay state tax on top of federal?
Yes, unless you live in a state with no income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY).
What is FICA?
Social Security (6.2%) plus Medicare (1.45%) — 7.65% employee share, not included in the federal income-tax figure here.
How does a 401(k) reduce my taxes?
Traditional contributions come out of pre-tax income, lowering taxable income by the amount contributed.
What is the child tax credit?
Up to $2,000 per qualifying child under 17, subject to income phase-outs.
Can I deduct student loan interest?
Up to $2,500 of student loan interest, subject to income limits.
Do I have to file if I earn under the standard deduction?
Generally no federal tax is owed, but filing may still be required or beneficial (refundable credits, refunds).
When are taxes due?
April 15, or the next business day if that falls on a weekend/holiday.
Does this calculator include FICA?
No — it focuses on federal (and optionally state) income tax. Use the Paycheck Calculator for FICA and net take-home.
What is head of household?
An unmarried taxpayer supporting a qualifying dependent gets a larger standard deduction and wider brackets.
Are capital gains taxed at these rates?
Long-term capital gains use separate 0%/15%/20% brackets. This calculator estimates ordinary income tax.
Can I amend a filed return?
Yes, via Form 1040-X, generally within 3 years of the original filing date.
Is this estimate exact?
It uses official IRS brackets and standard deductions. Actual returns include credits, phase-outs and AMT — consult a CPA for precision.