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Applies the standard deduction and federal brackets for 2025. W-2 wages only, up to $200,000 total. For joint filing, sum the W-2s of both spouses. Head of household requires meeting IRS conditions.
Does not include child or earned income credits, other credits, 1099 or investment income, tip or overtime deductions, itemized deductions, adjustments, state taxes, additional Medicare, penalties, or estimated payments. Does not cover individuals aged 65 or older, blindness, dependents claimed by another person, or married filing separately. Uses brackets, not the Form 1040 interval table; small differences may exist.
View 2026 IRS rules · 2025 brackets