2026 Tax Reference

All seven federal income tax brackets with thresholds for single, MFJ, MFS, and head of household. Includes marginal vs. effective rate explainer.

Federal standard deduction by filing status, plus the state conformity map for 12 states that use their own (smaller) state-level SD. Age 65+, blind, dependent rules.

All 21 IRS-published 2026 contribution limits — 401(k), IRA, Roth IRA, HSA, FSA, SEP-IRA, SIMPLE IRA, plus age-50+ and age-60–63 catch-up rules.

Every meaningful federal tax change for 2026 — bracket inflation, OBBBA carryovers (no-tax-on-overtime, no-tax-on-tips), state-level reforms, key dates.

Plain-English definitions for every acronym and tax term used across the site. Use it when an unfamiliar term shows up in a calculator result or guide.

How equity compensation is taxed: RSU vesting income, ISO + AMT, NSO ordinary-income recognition, and 83(b) elections. Pairs with the RSU and ISO/AMT calculators.

Self-employment tax vs FICA, Schedule C deductions vs limited W-2 deductions, Solo 401(k) vs 401(k), QBI 20%, benefits, filing complexity. Decision framework + 6 FAQs.

The high-earner workaround when MAGI exceeds the $150K/$165K Roth phase-out: 4-step process, the pro-rata rule explainer, Form 8606, $200K worked example. With pre-tax IRA gotcha.

After-tax 401(k) + in-plan Roth conversion to fill the §415(c) gap up to $72K. Plan-support check, 4-step process, $250K worked example. Only works if your specific 401(k) plan allows it.

The parallel federal tax that catches ISO exercisers and high-deduction filers. Plain-English mechanics, 2026 exemption + phaseout, the AMT credit (your money back), $200K + $950K ISO worked example.

1.45% on every dollar of wages (no cap) plus 0.9% Additional Medicare Tax over $200K single / $250K MFJ. ACA-era thresholds frozen since 2013. W-2 vs SE math, two-earner reconciliation surprise, NIIT comparison.

The largest anti-poverty program in the federal tax code. 2026 max credits by family size, phase-in/plateau/phase-out mechanics, $11,950 investment income cliff, qualifying child rules, and the marriage-penalty trap that costs many couples thousands.

The federal payroll tax umbrella — 7.65% employee FICA broken into 6.2% Social Security (capped at $184,500 in 2026) plus 1.45% Medicare (no cap). Employer matches 7.65%, total 15.3%. What's exempt, what's not, full $250K worked example.

The wage cap: above $184,500 of combined wages + SE earnings, the 6.2% Social Security tax stops (Medicare keeps applying). Historical wage-base table 2020-2026, two-employer over-withholding rebate via Schedule 3, mid-year-crossing paycheck math.

Self-employed people pay both halves of FICA themselves on Schedule SE — 15.3% on net SE earnings. Half is deductible above-the-line. S-corp election can save $5K-$15K/yr at higher incomes. Three worked examples ($50K freelancer, $150K consultant, $150K S-corp split).