2026 At a Glance
Tax
Brackets
Rate Single MFJ / Surviving Spouse Head of Household MFS
10% $0–$12,400 $0–$24,800 $0–$17,700 $0–$12,400
12% $12,401–$50,400 $24,801–$100,800 $17,701–$67,450 $12,401–$50,400
22% $50,401–$105,700 $100,801–$211,400 $67,451–$105,700 $50,401-$105,700
24% $105,701–$201,775 $211,401–$403,550 $105,701–$201,750 $105,701–$201,775
32% $201,776–$256,225 $403,551–$512,450 $201,751–$256,200 $201,776–$256,225
35% $256,226–$640,600 $512,451–$768,700 $256,201–$640,600 $256,226–$384,350
37% Over $640,600 Over $768,700 Over $640,600 Over $384,350
Estate &
Gift Tax
2026: $19,000 per recipient
For two spouses making qualifying gifts: up to $38,000 per recipient, subject to applicable gift-splitting rules.
Federal Estate & Gift Tax Basic Exclusion
2026: $15,000,000 per individual
The 2026 GST exemption is also $15,000,000.
Gift to non-U.S.-citizen spouse
2026 annual exclusion: $194,000, subject to applicable requirements.
Important: Exceeding the annual gift exclusion does not necessarily mean gift tax is immediately payable; reporting requirements and use of the lifetime exclusion may apply.
Standard
Deduction
Filing Status Standard Deduction
Single $16,100
Married Filing Separately $16,100
Married Filing Jointly $32,200
Qualifying Surviving Spouse $32,200
Head of Household $24,150
Additional standard deduction — age 65 or blind
$1,650 for each qualifying condition.
For an unmarried taxpayer who is not a surviving spouse: $2,050 for each qualifying condition.
Enhanced Senior Deduction
Taxpayers age 65+ may qualify for an additional:
$6,000 per eligible taxpayer
$12,000 if both spouses qualify on a joint return
Phaseout begins when MAGI exceeds:
$75,000 — individual
$150,000 — MFJ
This enhanced deduction applies for 2025–2028 and is separate from the regular age-based additional standard deduction.
2026 Tax Reference Guide
Information provided for general educational purposes only and does not constitute individualized tax, legal, investment, or financial advice. Tax laws, limits and administrative guidance may change.
Sources: Internal Revenue Service and Social Security Administration. Last updated September 2026.