Comparison · 2026
How filing status changes US federal tax
Filing status changes both the standard deduction and the bracket thresholds, so the same salary can produce four different tax bills. Joint filers get thresholds roughly double the single ones, married filing separately gets roughly half, and head of household sits between the two.
Swipe sideways to compare all columns.
| Gross salary | Single | Married jointly | Married separately | Head of household |
|---|---|---|---|---|
| USD 50,000 | USD 7,645 | USD 5,605 (lowest) | USD 7,645 | USD 6,573 |
| USD 75,000 | USD 13,408 | USD 10,378 (lowest) | USD 13,408 | USD 11,486 |
| USD 100,000 | USD 20,820 | USD 15,290 (lowest) | USD 20,820 | USD 17,238 |
| USD 150,000 | USD 36,209 | USD 26,815 (lowest) | USD 36,434 | USD 32,466 |
| USD 200,000 | USD 51,073 | USD 40,679 (lowest) | USD 51,748 | USD 47,330 |
| USD 300,000 | USD 84,823 | USD 65,707 (lowest) | USD 85,498 | USD 80,198 |
What this means
The table shows federal income tax plus FICA for each status. The lowest total is highlighted — but filing status is a legal position, not a choice you make to minimise tax.
- Highlighted figures are the lowest estimate in that row, not a recommendation.
- All figures are annual and rounded to whole currency units.
- Change the salary, year or options in the calculator for your own result.
Common questions
Can I choose my filing status?
No. Status depends on your circumstances — marital status on 31 December and whether you qualify as head of household. Married couples can file jointly or separately, but not choose single.
Why is married filing separately usually worse?
It uses half the joint thresholds while losing several credits and deductions. It is normally only worth considering for specific situations such as income-driven student loan repayment.
Does this include state tax?
No. Only federal income tax and FICA are included. State and local taxes vary widely and are not modelled.