Standard deduction
These amounts come from IRS Revenue Procedure 2025-32 and include the permanent higher deduction from the 2025 tax law. Additional amounts still apply if you are 65 or blind. Kept uses the base deduction only.
Ordinary brackets (single)
10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above that. Married joint brackets are roughly double until the 35% and 37% bands, which are not fully doubled.
Payroll taxes
Social Security remains 6.2% for employees on the first $184,500. Medicare remains 1.45% plus 0.9% Additional Medicare Tax above $200,000 single / $250,000 joint.