{
  "dataset": "AllMoneyCalc 2026 U.S. federal money-model inputs",
  "taxYear": 2026,
  "source": "IRS Rev. Proc. 2025-32; IRS Notice 2025-67; SSA 2026 wage base",
  "sourceUrl": "https://www.irs.gov/",
  "retrieved": "2026-08-21",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "currency": "USD",
  "fica": {
    "socialSecurityRate": 0.062,
    "socialSecurityWageBase": 184500,
    "medicareRate": 0.0145,
    "additionalMedicareTaxRate": 0.009,
    "additionalMedicareThreshold": { "single": 200000, "headOfHousehold": 200000, "marriedFilingJointly": 250000, "marriedFilingSeparately": 125000 }
  },
  "standardDeduction2026": {
    "single": 16100,
    "marriedFilingJointly": 32200,
    "marriedFilingSeparately": 16100,
    "headOfHousehold": 24150,
    "additionalAge65OrBlind": { "singleOrHoH": 2050, "marriedPerPerson": 1650 },
    "obbbaSeniorBonus": { "amount": 6000, "years": "2025-2028", "note": "Temporary above-the-line senior deduction, income-phased; not part of the base standard deduction." }
  },
  "ordinaryIncomeBrackets2026": {
    "single": [
      { "rate": 0.10, "min": 0, "max": 12400 },
      { "rate": 0.12, "min": 12400, "max": 50400 },
      { "rate": 0.22, "min": 50400, "max": 105700 },
      { "rate": 0.24, "min": 105700, "max": 201775 },
      { "rate": 0.32, "min": 201775, "max": 272325 },
      { "rate": 0.35, "min": 272325, "max": 640600 },
      { "rate": 0.37, "min": 640600, "max": null }
    ],
    "marriedFilingJointly": [
      { "rate": 0.10, "min": 0, "max": 24800 },
      { "rate": 0.12, "min": 24800, "max": 100800 },
      { "rate": 0.22, "min": 100800, "max": 211400 },
      { "rate": 0.24, "min": 211400, "max": 403550 },
      { "rate": 0.32, "min": 403550, "max": 544650 },
      { "rate": 0.35, "min": 544650, "max": 800900 },
      { "rate": 0.37, "min": 800900, "max": null }
    ],
    "headOfHousehold": [
      { "rate": 0.10, "min": 0, "max": 17750 },
      { "rate": 0.12, "min": 17750, "max": 66950 },
      { "rate": 0.22, "min": 66950, "max": 107350 },
      { "rate": 0.24, "min": 107350, "max": 204750 },
      { "rate": 0.32, "min": 204750, "max": 325850 },
      { "rate": 0.35, "min": 325850, "max": 542200 },
      { "rate": 0.37, "min": 542200, "max": null }
    ]
  },
  "notes": "Federal 2026 figures from IRS inflation adjustments (OBBB-era). State income tax, credits, and local taxes are not included. Educational estimates only — not tax advice. Consult a qualified professional."
}