Estimate 2026 federal income tax + FICA based on IRS Revenue Procedure 2025-32. Models the standard deduction, the OBBBA senior bonus deduction, the Child Tax Credit, and the additional Medicare surtax. State income tax, AMT, and capital gains are intentionally out of scope — see disclaimers below.
For information only — not tax, legal, accounting, or financial advice. This calculator estimates results based on the inputs you provide. It does not constitute professional advice and infoz.com is not a CPA, EA, attorney, or registered investment adviser. Tax laws change. Individual circumstances vary. Consult a qualified professional licensed in your jurisdiction before making any financial decision.
Estimated take-home (after federal + FICA)
$61,593
Effective rate 17.88% · Marginal 22%
| Rate | Range | In bracket | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $8,500 | $1,870 |
The calculator runs the same arithmetic the IRS publishes — bracket-by-bracket on taxable income, then FICA on wages, with the over-65 and OBBBA add-ons applied where applicable.
AGI = gross W-2 wages + other taxable income − pre-tax deductions (401(k), HSA, FSA, and other above-the-line items).
Standard deduction = base amount for filing status + over-65 add-on (per qualifying filer/spouse) + blind add-on + the OBBBA $6,000 senior bonus (phased out by 6¢ per dollar over $75k single / $150k MFJ). If you provided an itemized total higher than this, the itemized total is used.
Taxable income = max(0, AGI − deduction). Tax is computed bracket by bracket: each layer of taxable income is taxed at that bracket's marginal rate.
Up to $2,000 per qualifying child is subtracted from federal income tax. The credit phases out by $50 per $1,000 of AGI over $200,000 single / $400,000 MFJ.
Social Security: 6.2% on wages up to the $176,100 2026 wage base. Medicare: 1.45% on all wages, plus 0.9% additional on wages above $200,000 single / $250,000 MFJ.
Net take-home = gross income − pre-tax deductions − total tax. Effective rate = total tax / gross income.
AGI = 75,000 (no pre-tax deductions). Standard deduction (single 2026) = 16,100. Taxable income = 75,000 − 16,100 = 58,900. Bracket breakdown: • 10% on the first 12,400 = 1,240 • 12% on the next 38,000 (12,400 → 50,400) = 4,560 • 22% on the remaining 8,500 (50,400 → 58,900) = 1,870 Federal income tax = 1,240 + 4,560 + 1,870 = 7,670. FICA: • Social Security 6.2% × 75,000 = 4,650 • Medicare 1.45% × 75,000 = 1,088 • Additional Medicare = 0 (under $200k threshold) Total tax = 7,670 + 4,650 + 1,088 = 13,408. Net take-home = 75,000 − 13,408 = 61,592. Effective rate = 13,408 / 75,000 ≈ 17.9%. Marginal rate = 22%.
Every numeric input to this calculator traces back to one of the following authoritative documents.
Bracket walkthrough, OBBBA senior bonus, FICA, CTC mechanics.
Why your paycheck is smaller than your offer letter.
Per-period view of the same federal + FICA math.
Side-by-side burden at sample income levels.
Schedule SE math for self-employed filers.
Calculation logic is based on data verified for tax year 2026.
No professional advice. This calculator is provided for informational and educational purposes only and does not constitute tax, legal, accounting, or financial advice. infoz.com is operated by Netlink BVI Ltd, which is not a certified public accountant, enrolled agent, attorney, registered investment adviser, or licensed financial professional in any jurisdiction. Use of this calculator does not create any professional, fiduciary, or advisory relationship.
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