Federal Tax Guide 2026
Every U.S. paycheck starts with three federal deductions: federal income tax, Social Security, and Medicare. This guide covers the 2026 rules that apply in all 50 states and Washington, D.C.
2026 federal income tax brackets
Federal income tax is progressive: each bracket applies only to income within its range, not to your total salary.
- 10% · $0 – $12,400
- 12% · $12,400 – $50,400
- 22% · $50,400 – $105,700
- 24% · $105,700 – $201,775
- 32% · $201,775 – $256,225
- 35% · $256,225 – $640,600
- 37% · $640,600+
- 10% · $0 – $24,800
- 12% · $24,800 – $100,800
- 22% · $100,800 – $211,400
- 24% · $211,400 – $403,550
- 32% · $403,550 – $512,450
- 35% · $512,450 – $768,700
- 37% · $768,700+
- 10% · $0 – $17,700
- 12% · $17,700 – $67,450
- 22% · $67,450 – $105,700
- 24% · $105,700 – $201,775
- 32% · $201,775 – $256,225
- 35% · $256,225 – $640,600
- 37% · $640,600+
FICA: Social Security and Medicare
FICA is the payroll tax that funds Social Security and Medicare. In 2026, Social Security is 6.2% of wages up to a wage base of $184,500. Medicare is 1.45% of all wages, with an extra 0.90% on wages above $200,000 (single) or $250,000 (married). Employers match Social Security and Medicare dollar-for-dollar; you only see your half.
Federal withholding vs. tax liability
The amount your employer withholds each pay period is an estimate — driven by your Form W-4 elections — of what you'll owe at year-end. When you file your 1040, you reconcile the withholding against actual liability. Overwithholding produces a refund; underwithholding means writing a check to the IRS.
Pre-tax deductions that lower federal tax
- Traditional 401(k), 403(b), and 457 contributions (2026 limit: $24,500; $32,000 if age 50+).
- Traditional IRA contributions (deduction phased out at higher incomes).
- HSA contributions (2026 limit: $4,300 self-only, $8,550 family).
- Section 125 cafeteria plan health, dental, and dependent-care premiums.
Federal minimum wage
The federal minimum wage remains $7.25/hour in 2026 — unchanged since 2009. Many states set higher local minimums.
Federal tax FAQ
What are the 2026 federal income tax brackets?+
For single filers in 2026, brackets are 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% above that.
How much is Social Security tax on a paycheck?+
Social Security tax is 6.2% of wages up to a $184,500 wage base in 2026. Once you earn above that, Social Security stops for the rest of the year.
What is the 2026 Medicare tax rate?+
Medicare tax is 1.45% of all wages, with an additional 0.9% surtax on wages over $200,000 (single) or $250,000 (married filing jointly).
What is the 2026 federal standard deduction?+
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.
Do I need a W-4 to control federal withholding?+
Yes. Form W-4 tells your employer how much federal income tax to withhold from each paycheck. Update it when you marry, have a child, or change income.