Single
Married Filing Jointly
Married Filing Separately
Head of Household
Your Estimated Federal Income Tax:
Understanding US Federal Income Tax
The United States federal income tax system is a progressive tax system. This means that individuals with higher incomes pay a larger percentage of their income in taxes. The tax rates are applied to different portions of your income, known as tax brackets. The U.S. uses a system of tax brackets, standard deductions, and personal exemptions (though personal exemptions were suspended from 2018-2025 by the Tax Cuts and Jobs Act) to determine your tax liability.
This calculator provides an *estimate* of your federal income tax based on your stated income and filing status. It uses the standard deduction amounts for the most recent tax year (please note that tax laws and deduction amounts can change annually). It does not account for all potential deductions, credits, or other complex tax situations. For precise tax advice, consult a qualified tax professional.
How it Works (Simplified):
1. Gross Income: This is the total amount of income you earn from all sources before any deductions.
2. Adjusted Gross Income (AGI): Certain deductions (like student loan interest or IRA contributions) are subtracted from your gross income to arrive at your AGI. For simplicity in this calculator, we're assuming Gross Income = AGI.
3. Taxable Income: From your AGI, you subtract either the Standard Deduction or Itemized Deductions (whichever is greater). This calculator uses the Standard Deduction.
4. Tax Calculation: The taxable income is then placed into tax brackets specific to your filing status. Each bracket has a different tax rate. Your tax is calculated by applying the rate for each bracket to the portion of your income that falls within that bracket.
5. Total Tax: The sum of the taxes calculated for each bracket is your total federal income tax liability.
Tax Brackets and Standard Deductions (Illustrative for Tax Year 2023):
Note: These figures are for illustrative purposes and may change for future tax years. This calculator uses 2023 figures.
Single: Standard Deduction: $13,850
Married Filing Jointly: Standard Deduction: $27,700
Married Filing Separately: Standard Deduction: $13,850
Head of Household: Standard Deduction: $20,800
The tax brackets for 2023 are:
Single Filers:
10% on income up to $11,000
12% on income between $11,001 and $44,725
22% on income between $44,726 and $95,375
24% on income between $95,376 and $182,100
32% on income between $182,101 and $231,250
35% on income between $231,251 and $578,125
37% on income over $578,125
Married Filing Jointly:
10% on income up to $22,000
12% on income between $22,001 and $89,450
22% on income between $89,451 and $190,750
24% on income between $190,751 and $364,200
32% on income between $364,201 and $462,500
35% on income between $462,501 and $693,750
37% on income over $693,750
Married Filing Separately:
10% on income up to $11,000
12% on income between $11,001 and $44,725
22% on income between $44,726 and $95,375
24% on income between $95,376 and $182,100
32% on income between $182,101 and $231,250
35% on income between $231,251 and $346,875
37% on income over $346,875
Head of Household:
10% on income up to $15,700
12% on income between $15,701 and $59,850
22% on income between $59,851 and $95,350
24% on income between $95,351 and $182,100
32% on income between $182,101 and $231,250
35% on income between $231,251 and $578,125
37% on income over $578,125
Disclaimer: This calculator is for educational and estimation purposes only. Tax laws are complex and subject to change. Consult with a qualified tax professional or refer to official IRS publications for accurate and personalized tax advice.
function calculateTax() {
var annualIncome = parseFloat(document.getElementById("annualIncome").value);
var filingStatus = document.getElementById("filingStatus").value;
var resultDiv = document.getElementById("result");
var taxAmountSpan = document.getElementById("taxAmount");
// — Input Validation —
if (isNaN(annualIncome) || annualIncome < 0) {
alert("Please enter a valid annual income.");
resultDiv.style.display = 'none';
return;
}
// — Standard Deductions (2023 Tax Year) —
var standardDeductions = {
"single": 13850,
"married_jointly": 27700,
"married_separately": 13850,
"head_of_household": 20800
};
var deduction = standardDeductions[filingStatus];
var taxableIncome = annualIncome – deduction;
// Ensure taxable income is not negative
if (taxableIncome a – b);
// Add the top bracket threshold for calculation logic
var topThreshold = sortedThresholds[sortedThresholds.length – 1];
var finalRate = taxBrackets[topThreshold];
var effectiveLastBracketThreshold = (filingStatus === "single" || filingStatus === "married_separately") ? 578125 : (filingStatus === "married_jointly" ? 693750 : 578125);
if (filingStatus === "head_of_household") effectiveLastBracketThreshold = 578125;
for (var i = 0; i < sortedThresholds.length; i++) {
var threshold = sortedThresholds[i];
var rate = taxBrackets[threshold];
var nextThreshold = (i + 1 threshold) {
var upperLimit = Math.min(taxableIncome, nextThreshold);
incomeInBracket = upperLimit – threshold;
} else {
incomeInBracket = 0; // Income doesn't reach this bracket
}
// Special handling for the very last bracket if income exceeds it
if (i === sortedThresholds.length – 1 && taxableIncome > threshold) {
incomeInBracket = taxableIncome – threshold;
}
totalTax += incomeInBracket * rate;
// Update previousBracketIncome for the next iteration (not strictly needed for this loop structure but good for clarity)
previousBracketIncome = threshold;
// If we've accounted for all taxable income, break
if (taxableIncome <= threshold) {
break;
}
}
// — Display Result —
var formattedTax = totalTax.toFixed(2);
taxAmountSpan.textContent = "$" + formattedTax;
resultDiv.style.display = 'block';
}