Resident · Tax Essentials
Marginal rates are a staircase
1 min read
Tax brackets apply in layers. Use taxable income and filing status to see how each slice is taxed—not one rate for every dollar.
The 2026 standard deduction is $16,100 for single/MFS, $32,200 for MFJ, and $24,150 for HoH. The personal exemption remains $0. The seven rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Your next steps
- Start with taxable income, not salary.
- Select the correct filing-status column.
- Apply each rate only to the slice inside that bracket.
Check your understanding
Select each question to reveal the answer.
✓ No. Only the income inside that bracket is taxed at that rate.
✓ Taxable income.
✓ $16,100.
✓ $32,200.
Planning questions
- What filing status do you expect to use for 2026?
- After estimated adjustments and deductions, what taxable-income range should you use for planning?