Finance

US Federal Income Tax

Approximate U.S. federal income tax using simplified progressive brackets for single or married status. See estimated tax and effective rate for planning — not e-filing.

Calculate

Updates as you type

Result

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The formula

Tax stacks bracket rates only on income inside each band. Married status uses wider brackets than single. Effective rate = tax ÷ income × 100.

Tax = Σ(Bracket Rate × Taxable in Bracket) · Effective% = Tax ÷ Income × 100

Worked example

  1. Single filer, $60,000 taxable (simplified bands)
  2. 10% on first band, 12% on the next, 22% on remainder
  3. Sum slices for total tax; divide by income for effective %

Result: Estimated tax and effective rate in the result panel

How this U.S. federal estimate works

The engine applies a simplified seven-bracket federal table (10%–37%) resembling recent inflation-adjusted years. It is a teaching model, not Form 1040 software.

Progressive stacking

Each dollar is taxed only at the rate of the band it falls into. Entering a higher bracket does not re-tax income already in lower bands.

Filing status

“Married” uses the joint-style wider brackets in our table. Head of household and married filing separately are not modeled on this page.

What we do not model

Standard/itemized deductions, credits, AMT, NIIT, payroll taxes (Social Security/Medicare), and state/local income tax are omitted. Enter approximate taxable income if you already know deductions.

Interesting facts

Seven federal brackets

U.S. federal individual tax currently uses seven ordinary rates from 10% to 37% (simplified estimate here).

Marginal vs effective

Your top bracket is marginal; effective rate (total tax ÷ income) is usually much lower.

Withholding is not final

W-4 withholding is an estimate. A refund or balance due reconciles prepaid tax versus actual liability.

Credits change everything

Child tax credit, EITC, and education credits can wipe out tax that a bracket-only model still shows as owed.

State tax is separate

Most states levy their own income tax on top of federal — this page estimates federal only.

Frequently asked questions

No. Use IRS Free File, approved software, or a tax professional. This page illustrates progressive brackets only.

The model treats your input as income fed straight into the bracket table. For a closer estimate, enter approximate taxable income after deductions.

No — those are separate FICA payroll taxes.

Married brackets are wider, so the same income often faces a lower federal tax under this simplified joint table.

IRS provides annual inflation adjustments and Form 1040 instructions for each tax year.

References

  1. IRS Tax Withholding Estimator — Internal Revenue Service Official paycheck withholding tool.
  2. About Form 1040 — Internal Revenue Service Individual income tax return forms and instructions.
  3. Understanding Taxes — Internal Revenue Service IRS educational modules on how U.S. income tax works.