United States federal taxation | Updated October 2026
US Federal Income Tax Rates, Deductions and Foreign Earned Income Exclusion
The United States applies progressive federal income tax rates based on filing status and taxable income. This guide explains the 2026 framework and retains the original 2013 schedules as historical reference.
2026 federal income tax brackets
Under Internal Revenue Code (IRC) Section 1, marginal rates apply only to the portion of taxable income within each bracket, not to the taxpayer's entire income. The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. See IRS Revenue Procedure 2025-32 for the complete official tables, including heads of household and other filing statuses.
Single
| Taxable income | Marginal rate |
|---|---|
| $0 to $12,400 | 10% |
| Over $12,400 to $50,400 | 12% |
| Over $50,400 to $105,700 | 22% |
| Over $105,700 to $201,775 | 24% |
| Over $201,775 to $256,225 | 32% |
| Over $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Marginal rate |
|---|---|
| $0 to $24,800 | 10% |
| Over $24,800 to $100,800 | 12% |
| Over $100,800 to $211,400 | 22% |
| Over $211,400 to $403,550 | 24% |
| Over $403,550 to $512,450 | 32% |
| Over $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
Married filing separately
| Taxable income | Marginal rate |
|---|---|
| $0 to $12,400 | 10% |
| Over $12,400 to $50,400 | 12% |
| Over $50,400 to $105,700 | 22% |
| Over $105,700 to $201,775 | 24% |
| Over $201,775 to $256,225 | 32% |
| Over $256,225 to $384,350 | 35% |
| Over $384,350 | 37% |
2026 standard deductions
| Filing status | 2026 basic standard deduction |
|---|---|
| Single | $16,100 |
| Married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
IRC Section 63 governs the standard deduction. Additional deductions may apply for age or blindness; other eligibility rules and special deductions may change the calculation. Refer to IRS 2026 inflation adjustments.
Foreign earned income exclusion (FEIE)
IRC Section 911 permits qualifying taxpayers to exclude eligible foreign earned income, subject to limits and the bona fide residence or physical presence test, a foreign tax home and other requirements. The 2026 maximum FEIE is $132,900 per qualifying person, compared with $97,600 in 2013. The exclusion is not automatic: eligible taxpayers generally claim it on Form 2555 and must still report the income. A separate foreign housing exclusion or deduction may apply. See IRS FEIE guidance and IRS foreign earned income exclusion.
Tax credits and other federal rules
Earned Income Tax Credit (IRC Section 32): A refundable credit for qualifying low- to moderate-income workers, with income, investment-income, identification and residency tests. Claiming Form 2555 generally disqualifies a taxpayer from the EITC. See IRS eligibility rules.
Child Tax Credit (IRC Section 24): The maximum credit is $2,200 per qualifying child beginning with 2025, subject to identification, income and other eligibility conditions. See IRS Child Tax Credit.
Adoption Credit (IRC Section 23): Qualified adoption expenses may generate a credit, subject to annual caps, income limits and eligibility. Beginning in 2025 a portion became refundable. See IRS Adoption Credit.
American Opportunity Tax Credit (IRC Section 25A): An education credit of up to $2,500 per eligible student, subject to education, income and other rules. See IRS AOTC guidance.
Alternative Minimum Tax (IRC Sections 55-59): A parallel calculation that can apply to some taxpayers after adjustments and exemptions. Itemized deductions are governed primarily by IRC Section 63 and related provisions; historical phaseout rules are not current universal deduction limits. See IRS AMT information.
Historical reference: US tax year 2013
The following original tax tables preserve the 2013 filing-status brackets, standard deductions and credit data for archival comparison. They should not be used to prepare a current-year tax return.
Single filers
| Taxable Income | Tax Rate % |
| $0-$8,925 | 10% |
| $8,926-$36,250 | $892.50+15% on amount excess over $8,925 |
| $36,251-$87,850 | $4,991.25+25% on amount excess over $36,250 |
| $87,851-$183,250 | $17,891.25+28% on amount excess over $87,850 |
| $183,251-$398,350 | $44,603.25+33% on amount excess over $183,250 |
| $398,351-$400,000 | $115,586.25+35% on amount excess over $398,350 |
| $400,001 and above | $116,163.75+39.60% on amount excess over $4,00,000 |
Heads of household
| Taxable Income | Tax Rate % |
| $0-$12,750 | 10% |
| $12,751-$48,600 | $1275+15% on amount excess over $12,750 |
| $48,601-$125,450 | $6,652.50+25% on amount excess over $48,600 |
| $125,451-$203,150 | $25,865+28% on amount excess over $125,450 |
| $203,051-$398,350 | $47,621+33% on amount excess over $203,150 |
| $398,351-$425,000 | $112,037+35% on amount excess over $398,350 |
| $425,001 and above | $121,364.50+39.60% on amount excess over $4,25,000 |
Married filing separately
| Taxable Income | Tax Rate % |
| $0-$8,925 | 10% |
| $8,926-$36,250 | $892.50+15% on amount excess over $8,925 |
| $36,251-$73,200 | $4,991.25+25% on amount excess over $36,250 |
| $73,201-$111,525 | $14,228.75+28% on amount excess over $73,200 |
| $111,526-$199,175 | $24,959.25+33% on amount excess over $111,525 |
| $199,176-$225,000 | $53,884.25+35% on amount excess over $1,99,175 |
| $2,25,000 and above | $62,923+39.60% on amount excess over $2,25,000 |
Married filing jointly
| Taxable Income | Tax Rate % |
| $0-$17,850 | 10% |
| $17,851-$72,500 | $1,785+15% on amount excess over $17,850 |
| $72,501-$1,46,400 | $9,982.50+25% on amount excess over $72,500 |
| $1,46,401-$223,050 | $28,457.50+28% on amount excess over $146,400 |
| $223,051-$398,350 | $49,919.50+33% on amount excess over $223,050 |
| $398,351-$450,000 | $107,768.50+35% on amount excess over $398,350 |
| $450,001 and above | $125,846+39.6% on amount excess over $4,50,000 |
Earned Income Tax Credit by number of qualifying children
| Particulars | 0 Kid | 1 Kid | 2 Kids | 3 Kids and More |
| Earned Income | $6,370 | $9,560 | $13,430 | $13,430 |
| Maximum Credit | $487 | $3,250 | $5,372 | $6,044 |
| Phase out for Single or Household Head | $7,970-$14,340 | $17,530-$37,870 | $17,530-$43,038 | $17,530-$46,227 |
| Phase out Married Persons filing Jointly | $13,310-$19,680 | $22,870-$43,210 | $22,870-$48,378 | $22,870-$51,567 |
2013 standard deductions and exemptions
| Category | 2013 amount |
|---|---|
| Married filing jointly | $12,200 |
| Head of household | $8,950 |
| Single | $6,100 |
| Married filing separately | $6,100 |
| Additional standard deduction for age 65 or blindness | $1,200; $1,500 if unmarried and not a surviving spouse |
| Dependent standard deduction under IRC Section 63(c)(5) | Greater of $1,000 or earned income plus $350, subject to regular cap |
| Personal exemption | $3,900, subject to phaseout |
| Alternative minimum tax exemption: married filing jointly | $80,800 |
| Alternative minimum tax exemption: single or head of household | $51,900 |
| Alternative minimum tax exemption: married filing separately | $40,400 |
| Foreign earned income exclusion | $97,600 (2012: $95,100) |
Other 2013 credits and phaseout thresholds
For 2013, the adoption credit limit was $12,970, with a modified adjusted gross income phaseout beginning at $194,580 and ending at $234,580. The American Opportunity Tax Credit maximum was $2,500, with phaseout starting at $80,000 for single taxpayers and $160,000 for joint filers. The child tax credit refundability earned-income threshold was $3,000. These amounts are historical.
For 2013, itemized deduction limitation income thresholds were $300,000 for married filing jointly, $275,000 for head of household, $250,000 for single taxpayers and $150,000 for married filing separately. These were adjusted gross income thresholds, not fixed amounts of deductions. Refer to the applicable year's IRS instructions for detailed calculations.
Official sources and further reading
For authoritative rules, review the Internal Revenue Service, federal income tax brackets, Publication 501, Publication 54 for US citizens abroad, and 2026 tax adjustments.
General tax information only. Tax liability depends on filing status, income type, credits, deductions, residency and the relevant tax year.