IRS publishes 2026 brackets and a $16,100 standard deduction
The inflation adjustments that every calculation on this site starts from, covering brackets, the standard deduction and the Social Security wage base.
The federal figures underpinning every state page here come from Revenue Procedure 2025-32.
For 2026 the standard deduction is $16,100 for a single filer and $32,200 filing jointly. The bracket thresholds for a single filer run 10% to $12,400, 12% to $50,400, 22% to $105,700, then 24%, 32%, 35% and 37% above $640,600.
The Social Security wage base is $184,500 — the ceiling for the 6.2% contribution, and the cap several state payroll levies borrow, including Colorado’s FAMLI and Washington’s PFML.
State figures are published separately by each state, on their own timetables. Several have not yet released their 2026 amounts.