US Federal Income Tax
Enter annual income and filing status to estimate federal income tax, your effective and marginal rates, and how each bracket contributes — teaching model with IRS-style bands, not a filing substitute.
Calculate
Result
The formula
Subtract the standard deduction (optional) and other deductions from gross income, then stack each federal bracket rate only on taxable income inside that band. Effective rate = tax ÷ gross × 100; marginal rate is the top band that still has taxable dollars.
Worked example
- Single filer, $60,000 gross, 2025 standard deduction $15,000 → taxable $45,000
- 10% on the first $11,925 ≈ $1,192.50
- 12% on the next $33,075 ≈ $3,969 → total tax ≈ $5,161.50
- Effective ≈ 8.6%; marginal 12%; about $3,475 left before the 22% band
Result: ≈ $5,162 federal tax at 8.6% effective / 12% marginal
How this federal estimate works
U.S. ordinary income tax is progressive: only the dollars inside each band are taxed at that band’s rate. This page applies inflation-adjusted 2024 and 2025-style brackets with optional standard deduction.
Standard deduction
When enabled, we subtract the IRS-style standard deduction for your filing status and tax year before applying brackets. Turn it off to feed income straight into the bracket table (useful if you already know taxable income).
Filing status
Single, married filing jointly, head of household, and married filing separately each have their own bracket widths and standard deductions. The same gross income can produce different tax.
What we do not model
Itemized deductions beyond the optional “other” field, credits (EITC, child tax credit), AMT, NIIT, FICA payroll taxes, and state/local income tax are omitted. Withholding is not the same as final liability.
Interesting facts
Marginal ≠ effective
Your last dollar may sit in the 22% band while your overall rate stays near 10–15% because lower brackets still apply to earlier dollars.
Standard deduction first
Most filers take the standard deduction. For 2025, single is $15,000 and married filing jointly is $30,000 (IRS inflation adjustments).
Biweekly ≠ twice monthly
Pay calendars differ from tax math. This tool estimates annual federal income tax, not paycheck withholding.
Credits can wipe out tax
A bracket-only model can still show tax owed when credits would reduce it to zero on a real return.
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 federal brackets with a simplified deduction model.
Marginal rate is the rate on your next dollar of taxable income. Effective rate is total federal income tax ÷ gross income — almost always lower than your top bracket.
Enter gross wages/salary, then leave “Apply the standard deduction” on for a ballpark. If you already know taxable income, turn the standard deduction off and enter that amount as income.
No. Those are separate FICA payroll taxes. Pair with the take-home pay calculator for a fuller paycheck picture.
IRS inflation adjustments widen brackets and raise the standard deduction each year. Pick the tax year that matches the return you are estimating.
Yes. Bracket widths and standard deductions differ for single, married filing jointly, head of household, and married filing separately.
References
- IRS — Tax withholding estimator Official tool for paycheck withholding — closer to real filing than a toy bracket model.
- Understanding taxes Educational modules on how U.S. income tax works.
- About Form 1040 Starting point for individual income tax forms and instructions.