Rules checked: 14 November 2026. Federal individual income tax only. The IRS announced its 2027 inflation adjustments on 5 November 2026. They generally apply to 2027 income reported on returns filed in 2028, not to 2026 income filed in 2027. IRS announcement.
Standard deduction: keep the years separate
For tax year 2027, the basic standard deduction is:
- Single or married filing separately: $16,600.
- Married filing jointly: $33,200.
- Head of household: $24,925. For tax year 2026, the corresponding basic amounts are $16,100, $32,200 and $24,150. These are basic amounts; additional age/blindness rules and restrictions can affect an individual taxpayer. Compare the 2027 announcement with the IRS individual tax provisions page.
2027 ordinary-income brackets: single filers
These thresholds apply to taxable income, after applicable deductions, rather than gross salary or take-home pay.
- 10%: taxable income up to $12,800.
- 12%: the portion above $12,800 through $52,025.
- 22%: the portion above $52,025 through $109,125.
- 24%: the portion above $109,125 through $208,325.
- 32%: the portion above $208,325 through $264,550.
- 35%: the portion above $264,550 through $661,375.
- 37%: the portion above $661,375. Source: IRS 2027 inflation announcement.
2027 ordinary-income brackets: married filing jointly
- 10%: taxable income up to $25,600.
- 12%: the portion above $25,600 through $104,050.
- 22%: the portion above $104,050 through $218,250.
- 24%: the portion above $218,250 through $416,650.
- 32%: the portion above $416,650 through $529,100.
- 35%: the portion above $529,100 through $793,650.
- 37%: the portion above $793,650. Head-of-household and married-filing-separately schedules differ; do not substitute either list for those filing statuses. The IRS announcement and linked Revenue Procedure 2026-35 provide the official schedules.
A higher bracket does not apply to every dollar
If part of your ordinary taxable income reaches the 22% bracket, only that part is taxed at 22%; the lower portions keep their lower rates. Credits, qualified dividends, long-term capital gains, self-employment tax and alternative minimum tax can change the final bill. These tables do not estimate a refund: withholding and other payments must also be considered.
What to do before changing withholding
- Identify whether you are estimating 2026 or planning for 2027.
- Choose the correct filing status and list income from all jobs and other sources.
- Compare allowable itemized deductions with the appropriate standard deduction.
- Check credits and additional deductions rather than treating a headline limit as automatic eligibility.
- Use the IRS Tax Withholding Estimator and verify which tax year it currently supports; do not feed future-year thresholds into a current-year estimate.
Separate federal guidance from state taxes
States do not all follow federal deductions or thresholds. Review your state revenue department’s rules separately, and get professional help for nonresident returns, foreign income, stock compensation or multistate work.
Related reading
Read No tax on tips and overtime: eligibility and records or Understanding your W-2. Tax CoPilot’s educational guidance is not proof that its US workflow implements every new 2026 or 2027 rule; use official forms and instructions for filing.
Official sources
- IRS: 2027 inflation adjustments, 5 November 2026
- IRS: individual and worker provisions, including 2026 amounts
- IRS Tax Withholding Estimator
This is general federal tax information, not an individualized tax calculation.