2026 Tax Planning Tables - 2026 Important Deadlines and Income Tax Rate Schedules

Sep 19, 2026

2026 tax planning tables compile key federal individual estimated tax deadlines and filing milestones across the calendar year, including dates for payments, extensions for the 2025 federal return, and actions such as Traditional IRA, Roth IRA, HSA, and 529 contributions and conversions. The tables also summarize federal income tax rate schedules by filing status—married filing jointly, single, head of household, and married filing separately—with bracketed taxable income thresholds and corresponding marginal tax formulas, plus notes on taxable income definitions, standard deductions, and related capital gains and tax credit references.

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2026 Important Deadlines

Estimated tax payments and filing deadlines

2026 Income Tax Rate Schedules

Married taxpayer filing jointly/surviving spouse

Single taxpayer

Head of household

Married taxpayer filing separately

Taxable income and standard deductions

Tax credits and created deductions

Capital gains, losses, and dividends

2026 TAX PLANNING TABLES 2026 IMPORTANT DEADLINES Lastday to … January 15 Payfourth-quarter2025 federal individual estimated income tax April 15 Pay first-quarter 2026 federal individual estimated income tax File 2025 federal individual income tax return (or make payment with extension) Make 2025 Contributions to Traditional IRA, Roth IRA, Health Savings Account (HSA), or Coverdell Education Savings Account (ESA) June 15 Paysecond-quarter 2026 federal individual estimated income tax September 15 Paythird-quarter2026 federal individual estimated income tax October 15 File2025 federal individual income tax return subject to automatic extensions November 30 Doubleuptoavoid violating the “wash sale” rule December 31 Sell stock or listed options to realize a gain or loss Take 2026 Required Minimum Distributions (RMD) from Traditional IRAsand most qualified plans if required Complete a Roth IRA conversion Complete a 529 plan contribution Sell shares acquired through the 2026 exercise of incentive stock options (ISOs) in disqualifying disposition to limit Alternative Minimum Tax (AMT) exposure (christable or other) Deadline for completion of gifts for the current calendar year 2026 INCOME TAX RATE SCHEDULES Marriedtaxpayerfiling jointly/surviving spouse | If taxable income¹ is: | The tax is: | | --- | --- | | $0 – $24, 800 | 10% of the taxable income | | $24, 800 – $100, 800 | $2,480.00 + 12% of excess over $24, 800 | | $100, 800 – $211,400 | $11, 600.00 + 22% of excess over $100, 800 | | $211,400 – $403, 550 | $35, 932.00 + 24% of excess over $211,400 | | $403, 550 – $512,450 | $82, 048.00 + 32% of excess over $403, 550 | | $512,450 – $768,700 | $116, 896.00 + 35% of excess over $512,450 | | $768,700 or more | $206, 583.50 + 37% of excess over $768,700 | Single Taxpayer | If taxable income¹ is: | The tax is: | | | --- | --- | --- | | $0 – $12,400 | 10% of the taxable income | | | $12,400 – $50,400 | $1, 240.00 + 12% | of excess over $12,400 | | $50,400 – $105,700 | $5, 800.00 + 22% | of excess over $50,400 | | $105,700 – $201,775 | $17, 966.00 + 24% | of excess over $105,700 | | $201,775 – $256, 225 | $41, 024.00 + 32% | of excess over $201,775 | | $256, 225 – $640, 600 | $58,448.00 + 35% | of excess over $256, 225 | | $640, 600 or more | $192, 979.25 + 37% | of excess over $640, 600 | Head of household | If taxable income¹ is: | The tax is: | | --- | --- | | $0 – $17,700 | 10% of the taxable income | | $17,700 – $67,450 | $1,770.00 + 12% of excess over $17,700 | | $67,450 – $105,700 | $7,740.00 + 22% of excess over $67,450 | | $105,700 – $201,750 | $16, 155.00 + 24% of excess over $105,700 | | $201,750 – $256, 200 | $39, 207.00 + 32% of excess over $201,750 | | $256, 200 – $640, 600 | $56, 631.00 + 35% of excess over $256, 200 | | $640, 600 or more | $191, 171. 00 + 37% of excess over $640, 600 | ¹ Taxable income is income after all deductions (including either itemized or standard deduction) . Information published and current as of January 1 , 2026. Married taxpayer filing separately | If taxable income¹ is: | | The tax is: | | | --- | --- | --- | --- | | $0 – $12,400 | | 10% of the taxable income | | | $12,400 – $50,400 $1, 240.00 + 12% of excess over $12,400 | | | | | $50,400 – $105,700 $5, 800.00 + 22% of excess over $50,400 | | | | | $105,700 – $201,775 $17, 966.00 + 24% of excess over $105,700 | | | | | $201,775 – $256, 225 $41, 024.00 + 32% of excess over $201,775 | | | | | $256, 225 – $384, 350 $58,448.00 + 35% of excess over $256, 225 | | | | | $384, 350 or more $103, 291. 75 + 37% of excess over $384, 350
¹ Taxable income is income after all deductions (including either itemized or standard deduction) .
Standard deductions | | | | | Married/joint Single
Head of household
Married/ separate
Dependents | | | | | $32, 200 $16, 100 $24, 150 $16, 100 $1, 350 For dependents with earned income, the deducti

FAQs

What definition of taxable income is used in the rate schedule footnotes?

Taxable income is defined as income after all deductions, including either itemized deductions or the standard deduction.

Sep 19, 2026

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