Federal Income Tax & Payroll (FICA)
The federal return is usually the biggest single piece of your tax bill — income tax on your wages plus FICA payroll taxes. Here's the exact structure, sourced from the IRS.
Federal income tax brackets (single filer)
Taxable income = gross income − standard deduction. Your rate rises through these brackets only on the income that falls in each band — not on your whole salary.
| Rate | Taxable income (single) |
|---|---|
| 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% | $626,350+ |
Standard deduction: $15,750 single / $31,500 married. Joint brackets are roughly double the single widths.
FICA payroll taxes (2026)
FICA is withheld from every paycheck and applies to all wage income: 6.2% Social Security (up to the $184,500 wage base) + 1.45% Medicare (no cap). An additional 0.9% Medicare applies above $200,000 (single) / $250,000 (married).
Put it together
Your total federal burden = income tax (brackets) + FICA. Add your state income tax for the full picture — use the take-home pay calculator to see your number, then browse your state's full tax profile.