Publication 1040 - Tax and Earned Income Credit Tables - For use in preparing 2026 Returns

Sep 19, 2026

Publication 1040 provides Tax and Earned Income Credit Tables extracted from the Instructions for Form 1040 and Form 1040-SR, supporting taxpayers in preparing 2026 returns. The booklet includes a Tax Table used to determine tax based on taxable income and filing status, including examples such as the married filing jointly computation. It also presents an Earned Income Credit table to help calculate EIC amounts. The draft text includes guidance and link references for IRS form and instruction materials.

LanguageEnglish

CategoryForms

FormatPDF

Pages29

Reading Time10 min

AccessFree to download

2026 Contents

Tax Table

2026 Tax Computation Worksheet

2026 EIC Table

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of the form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and publications usually have some additional changes before their final release. Early release drafts are posted at [IRS.gov/DraftForms](IRS.gov/DraftForms) and remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also)[. Also](IRS.gov/LatestForms. Also) see [IRS.gov/Forms](IRS.gov/Forms). Most forms [and publications have a page on IRS.gov:](and publications have a page on IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040) for Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); [and](and IRS.gov/ScheduleA for Schedule A)[ IRS.gov/ScheduleA](and IRS.gov/ScheduleA for Schedule A)[ for Schedule A](and IRS.gov/ScheduleA for Schedule A)[ ](and IRS.gov/ScheduleA for Schedule A)(Form 1040), for example, and similarly for other forms, publications, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, [not a Search box on IRS.gov](not a Search box on IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) "NTF" followed by the form or publication number (for example, "NTF1040", "NTFW4", "NTF501", etc.) in the body of the message to route yourmessage properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each "NTF" message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more information, click here. DRAFT TREASURY/IRS AND OMB USE ONLY DRAFT Publication 1040 TAX AND EARNED INCOME CREDIT TABLES For use in preparing 2026 Returns | TAX GUIDE | | | --- | --- | | | | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)
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• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) | 2026 Contents Tax Table ................................ 2 2026 Tax Computation Worksheet ............ 14 2026 EIC Table ........................... 16 TAX AND EARNED INCOME CREDIT TABLES This booklet only contains Tax and Earned Income Credit Tables from the Instructions for Form 1040 (and 1040-SR) . Publication 1040 (2026) Catalog Number 46895T Aug 28, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) DRAFT DRAFT TREASURY/IRS AND OMB USE ONLY DRAFT 2026 Tax Table ! CAUTION See the instructions for line 16 to see if you must use the Tax Table below to figure your tax. Example. A married couple is filing a joint return. Their taxable income on Form 1040, line 15, is $25,300 . First, they find the $25,300–25,350 taxable income line. Next, they find the column

FAQs

What tables are included in Publication 1040 (2026)?

Publication 1040 (2026) contains the Tax and Earned Income Credit tables from the Instructions for Form 1040 and Form 1040-SR.

How is the Tax Table used?

Locate the taxable income figure on Form 1040, line 15, then use the filing status column to read the corresponding tax amount for line 16.

Who should use this publication?

It is intended for use in preparing 2026 returns, including the tax computation and EIC table references included in the booklet.

Sep 19, 2026

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