How to use this calculator
Estimate selected 2026 US taxes on annual wage income. This calculator combines progressive federal income tax, an entered state effective rate and employee payroll taxes. It is a simplified tax estimate, not a return-preparation or credit-eligibility tool.
Progressive tax is not one rate on all income
Taxable income equals annual income minus the selected base standard deduction or entered itemized deductions, with a minimum of zero. Each federal bracket taxes only the income falling within that band. Nonrefundable credits reduce federal tax but cannot create a refund in this model.
For 2026, the base single standard deduction is $16,100. The model uses the published 2026 federal brackets. Employee Social Security is capped using the $184,500 wage base; Medicare and modeled Additional Medicare are calculated separately.
What the state rate and results mean
The entered state effective rate is applied to the model’s taxable income. Selecting a state does not load its deductions, brackets or local taxes. The marginal federal rate is different from the overall effective rate, which here includes modeled federal, state and payroll taxes.
Self-employment, capital gains, AMT, age-related deductions, special deductions and credit eligibility are excluded. Married status represents joint filing. Use current IRS and state instructions for filing decisions.
Example: federal tax before credits
For a single filer with $60,000 annual wages and the 2026 base standard deduction, modeled taxable income is $43,900. Federal tax before credits is $12,400 × 10% + $31,500 × 12% = $5,020. State and employee payroll taxes are additional.