Official sources

Federal income tax — tax year 2026

Rate schedules for all filing statuses, standard deductions, the additional standard deduction for age and blindness, and adjusted net capital gain thresholds.

• Rev. Proc. 2025-32, Internal Revenue Bulletin 2025-45 — the primary source for 2026 inflation-adjusted figures.
• Form 1040 and instructions — the return structure our federal calculator follows.

Payroll and self-employment tax

• SSA contribution and benefit base — the Social Security wage base, $184,500 for 2026.
• Publication 15 (Circular E), Employer's Tax Guide — FICA and FUTA mechanics.
• Publication 15-T — the federal income tax withholding methods employers use.
• Schedule SE — self-employment tax.
• Form 940 — annual FUTA return.

FICA and self-employment tax rates, and the Additional Medicare Tax thresholds, are fixed in statute and are not adjusted for inflation, so they carry across tax years unchanged.

Capital gains and investment income

• Schedule D — capital gains and losses.
• Publication 550 — investment income and expenses.
• Form 8960 — net investment income tax.

Estate and gift tax

• Rev. Proc. 2025-32 — 2026 basic exclusion amount of $15,000,000 and annual gift exclusion of $19,000.
• Form 706 — federal estate tax return.
• Form 709 — gift tax return.

State and local taxes

• Federation of Tax Administrators — directory of every state revenue department and its rate lookup tools.

No 2026 state income tax rate schedules are published on this site. Which jurisdictions levy a broad individual income tax is recorded and verified; the rates themselves are not, pending confirmation against each state's own publications. Sales tax rates are supplied by the user for the same reason — combined rates change frequently and vary by address rather than by city.

Legislation

• IRS guidance on P.L. 119-21 provisions — the deductions for seniors, tips, and overtime, and the changes to the child tax credit and the state and local tax deduction.

Figures deliberately not published

For transparency, these are the specific figures we could not confirm against a primary source and therefore excluded:

• The refundable Additional Child Tax Credit cap for 2026.
• The state and local tax deduction cap for 2026.
• Alternative minimum tax exemption amounts for married filing separately and head of household.
• The increased annual gift exclusion for gifts to a non-citizen spouse.
• All 2026 state income tax rate schedules, standard deductions, and exemptions.
• All 2025 figures. The site covers tax year 2026 only, because the 2025 rate tables could not be retrieved from a primary source in a form we could verify.

See the methodology for how these exclusions are handled inside each calculator.