Your free reference for the 2026 filing season: the official 2025 federal brackets, deductions, credits and limits — including the latest One Big Beautiful Bill changes — plus live updates that refresh automatically from IRS.gov.
This panel updates itself. It pulls the newest official IRS announcements automatically — so what you see here is always current, no refresh from us required.
Everything below applies to the 2025 tax return — the one individuals file in early 2026.
April 15, 2026 for most 2025 individual returns. Need more time? An extension moves the paperwork deadline to Oct 15, 2026 — but any tax owed is still due April 15.
37% remains the highest federal rate for 2025. Seven brackets still apply — see the full tables below by filing status.
The One Big Beautiful Bill raised the 2025 standard deduction to $31,500 for joint filers and $15,750 for single filers.
The One Big Beautiful Bill Act (signed July 2025) added several deductions and changes that first apply to the 2025 return. The highlights:
Workers in tipped occupations can deduct qualified tips. Applies to 2025 through 2028.
The premium portion of qualified overtime pay may be deducted. Applies to 2025 through 2028.
Taxpayers age 65 and older can claim an extra $6,000 deduction. Applies to 2025 through 2028.
Deduct up to $10,000 of interest on a loan for a qualified vehicle. Phases out above $100,000 MAGI ($200,000 joint). 2025–2028.
The credit rises to $2,200 per child for 2025 and is now indexed to inflation going forward.
The EV credit (up to $7,500 new / $4,000 used) ends for vehicles placed in service after September 30, 2025.
| Filing status | Deduction |
|---|---|
| Married Filing Jointly · Qualifying Surviving Spouse | $31,500 |
| Single · Married Filing Separately | $15,750 |
| Head of Household | $23,625 |
Marginal rates on taxable income, by filing status. Each rate applies only to the income that falls within its band.
| Rate | Taxable income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | Over $626,350 |
| Rate | Taxable income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | Over $751,600 |
| Rate | Taxable income |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,000 – $64,850 |
| 22% | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,500 |
| 35% | $250,500 – $626,350 |
| 37% | Over $626,350 |
| Per qualifying child | $2,200 |
| Refundable portion (max) | $1,700 |
| Qualifying children | Max credit |
|---|---|
| None | $649 |
| 1 | $4,328 |
| 2 | $7,152 |
| 3 or more | $8,046 |
| New electric vehicle (max) | $7,500 |
| Used electric vehicle (max) | $4,000 |
| 401(k) / 403(b) elective deferral | $23,500 |
| Catch-up (age 50+) | $7,500 |
| Higher catch-up (ages 60–63) | $11,250 |
| IRA contribution | $7,000 |
| IRA catch-up (age 50+) | $1,000 |
| Self-only coverage | $4,300 |
| Family coverage | $8,550 |
| Catch-up (age 55+) | $1,000 |
| Charitable cash gifts (limit of AGI) | 60% |
| Employer educational assistance (incl. student loans) | $5,250 |
| Annual gift exclusion (per recipient) | $19,000 |
| Lifetime estate & gift exemption | $13.99M |
| Rate | Single | Married Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $48,350 | Up to $96,700 | Up to $64,750 |
| 15% | $48,350 – $533,400 | $96,700 – $600,050 | $64,750 – $566,700 |
| 20% | Over $533,400 | Over $600,050 | Over $566,700 |
Figures on this page are federal amounts for Tax Year 2025 (the return filed in 2026), reviewed against official IRS releases and the One Big Beautiful Bill Act. The “Live from the IRS” panel above refreshes automatically from IRS.gov, and every section links straight to the source so you can confirm the latest in one click. This is general information for education — not tax, legal, or financial advice. For your specific situation, talk to a CG6 tax professional or verify on IRS.gov.
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