This dataset lists the 2026 federal ordinary-income tax brackets — the marginal rate schedule that applies to wages, retirement-account distributions, and Roth-conversion income — for all 4 filing statuses. Each row gives one bracket's income range and marginal rate; the table is sortable by any column. A second table lists the standard deduction and the additional standard deduction for filers 65+. The full data is also available as CSV and JSON below.
What this is: A structured, per-bracket snapshot of the federal ordinary-income rate schedule that drives every Roth-conversion and withdrawal-timing calculation — pulled directly from the same tax-constants mirror that powers the QuantCalc calculator, so the numbers here are never out of sync with the app.
Full bracket table (28 rows)
Click any column header to sort. All 28 rows are shown, or download the CSV/JSON for offline analysis.
| Filing Status | Bracket | Taxable Income From | Taxable Income To | Marginal Rate |
|---|---|---|---|---|
| Single | 1 | $0 | $12,400 | 10% |
| Single | 2 | $12,400 | $50,400 | 12% |
| Single | 3 | $50,400 | $105,700 | 22% |
| Single | 4 | $105,700 | $201,775 | 24% |
| Single | 5 | $201,775 | $256,225 | 32% |
| Single | 6 | $256,225 | $640,600 | 35% |
| Single | 7 | $640,600 | No limit | 37% |
| Married Filing Jointly | 1 | $0 | $24,800 | 10% |
| Married Filing Jointly | 2 | $24,800 | $100,800 | 12% |
| Married Filing Jointly | 3 | $100,800 | $211,400 | 22% |
| Married Filing Jointly | 4 | $211,400 | $403,550 | 24% |
| Married Filing Jointly | 5 | $403,550 | $512,450 | 32% |
| Married Filing Jointly | 6 | $512,450 | $768,700 | 35% |
| Married Filing Jointly | 7 | $768,700 | No limit | 37% |
| Married Filing Separately | 1 | $0 | $12,400 | 10% |
| Married Filing Separately | 2 | $12,400 | $50,400 | 12% |
| Married Filing Separately | 3 | $50,400 | $105,700 | 22% |
| Married Filing Separately | 4 | $105,700 | $201,775 | 24% |
| Married Filing Separately | 5 | $201,775 | $256,225 | 32% |
| Married Filing Separately | 6 | $256,225 | $384,350 | 35% |
| Married Filing Separately | 7 | $384,350 | No limit | 37% |
| Head of Household | 1 | $0 | $17,700 | 10% |
| Head of Household | 2 | $17,700 | $67,450 | 12% |
| Head of Household | 3 | $67,450 | $105,700 | 22% |
| Head of Household | 4 | $105,700 | $201,750 | 24% |
| Head of Household | 5 | $201,750 | $256,200 | 32% |
| Head of Household | 6 | $256,200 | $640,600 | 35% |
| Head of Household | 7 | $640,600 | No limit | 37% |
CC-BY-4.0 — free for any use including republication and journalism, with attribution to QuantCalc Research.
Standard deduction & additional deduction for filers 65+
The additional standard deduction (IRC §63(f)) applies per qualifying filer age 65 or older, on top of the base standard deduction. It stacks with (and is separate from) the OBBBA senior deduction below.
| Filing Status | Standard Deduction | Additional Deduction (Age 65+, per filer) |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married Filing Jointly | $32,200 | $1,650 |
| Married Filing Separately | $16,100 | $1,650 |
| Head of Household | $24,150 | $2,050 |
OBBBA senior deduction (2025–2028)
The One Big Beautiful Bill Act (OBBBA) §70103 senior deduction is a temporary, additional $6,000 deduction per qualifying filer age 65+, tax years 2025–2028. It phases out at 6% of MAGI over $75,000 (single/HOH) or $150,000 (MFJ). Married Filing Separately filers are not eligible.
Methodology
Source: Every value in this dataset is read directly from frontend/js/calc/constants-2026.js (QCConstants2026.ORDINARY_BRACKETS, STD_DEDUCTION, ADDITIONAL_STD_DEDUCTION_AGED, OBBBA_SENIOR_DEDUCTION) — QuantCalc's canonical client-side tax-constants mirror, transcribed verbatim from the frozen production C engine (backend/src/tax_calculator.c). Nothing on this page is hand-transcribed from an IRS revenue procedure into HTML.
Consistency: This mirror is checked against the C engine by an exhaustive JS↔C parity test suite that sweeps a dense grid of inputs and asserts numeric agreement. That suite is what lets this dataset, the interactive calculator, and the C backend all report the same figures. As an additional build-time safeguard, this generator independently re-derives the tax on $150,000 of single-filer taxable income from its own published bracket rows and cross-checks it against federal-tax-2026.js's own ordinaryTax() function — the generator aborts if they disagree.
Scope: Covers the 7-bracket ordinary-income schedule for all 4 filing statuses, the standard deduction, the age-65+ additional standard deduction, and the OBBBA senior deduction parameters. It does not cover long-term capital-gains brackets (see the companion Capital Gains Brackets dataset) or state income tax.
Reproducibility: Generated by scripts/gen_federal_brackets_dataset.mjs, which reads constants-2026.js directly and writes this page plus the CSV/JSON alongside it. Re-running the generator against the same constants file reproduces byte-identical data rows.
Not tax advice: This is reference data for research and planning purposes, not a substitute for professional tax advice. Consult a qualified advisor before making decisions based on this table.
Turn these brackets into a conversion plan
Knowing your marginal rate is the first step. The Roth Conversion Planner stacks a conversion on top of your other income through these exact brackets to find the year-by-year conversion schedule that minimizes lifetime tax.
Plan your Roth conversions →Changelog
- v2026.1 — initial release. 28 bracket rows (4 filing statuses), generated from
constants-2026.js.
Dataset license: CC-BY-4.0. QuantCalc is an independent retirement-planning research project. Not affiliated with, endorsed by, or sponsored by any state or federal agency, including the IRS. Not financial, tax, or legal advice.