US
US filing status explained
7 min read · Last updated 1 November 2026 · Tax Globy editorial team
US filing status decides two things at once: the standard deduction and the width of every bracket. That is why the same salary can produce a different federal tax bill for a single filer, a married couple filing jointly, a married person filing separately and a head of household. This guide sets out the 2026 figures and what each status changes.
Status decides two numbers
US filing status sets the standard deduction and the width of every bracket. The same salary can therefore produce different federal tax for a single filer, a married couple filing jointly, a married person filing separately and a head of household.
Status is chosen on the return and follows rules about marital circumstances and dependants. It is not a preference, but the choice between a joint return and separate returns is a real decision for married couples.
The standard deduction for 2026
The standard deduction comes off income before the brackets apply. The table lists the 2026 amounts by status.
The joint amount is exactly double the single amount, and the separate amount is the same as the single one. Head of household sits between them at USD 24,150.
| Filing status | Standard deduction (USD) |
|---|---|
| Single | 16,100 |
| Married filing jointly | 32,200 |
| Married filing separately | 16,100 |
| Head of household | 24,150 |
Run your own numbers
The calculator applies the rates described in this guide and shows the band-by-band breakdown.
Open the United States calculatorThe single brackets for 2026
Seven rates apply to slices of taxable income. The table lists the single thresholds, and the 37% rate begins at USD 640,600.
Each rate applies only to the income inside its bracket. A single filer with USD 200,000 of taxable income reaches the 24% rate but never touches 32%.
| Taxable income (USD) | Rate |
|---|---|
| Up to 12,400 | 10% |
| 12,401 to 50,400 | 12% |
| 50,401 to 105,700 | 22% |
| 105,701 to 201,775 | 24% |
| 201,776 to 256,225 | 32% |
| 256,226 to 640,600 | 35% |
| Above 640,600 | 37% |
What joint filing changes
The joint thresholds are double the single ones and the joint deduction is double as well. A couple with one income between them is therefore taxed across a much wider range than a single person with the same income.
For two earners the position depends on the split. Two similar salaries already use two sets of single-width brackets between them, so the extra benefit of filing jointly is smaller than it looks for a couple with one earner.
Why married filing separately is rarely better
Two separate returns each take the single standard deduction, and a couple with one earner ends up with that income squeezed into one set of single-width brackets instead of the doubled joint range. That is where the extra tax comes from.
For two earners the arithmetic is closer, because each return carries its own bracket range. Even then the decision usually turns on eligibility rules that sit outside this model, so test the joint figure first and compare a separate calculation only if there is a specific reason to.
FICA and the extra Medicare threshold
FICA sits alongside income tax. Social Security is 6.2% of wages up to USD 184,500 in 2026, and Medicare is 1.45% with no cap. An additional 0.9% applies above USD 200,000 for a single filer and above USD 250,000 for a joint return.
Status changes the additional Medicare threshold but not the Social Security base or the 1.45% rate. The wage base is a ceiling on the contribution, so the 6.2% charge stops once earnings pass USD 184,500 for the year.
Employee-side figures only; the employer share is separate.
What the estimate leaves out
The calculation covers federal income tax and FICA. State and local income tax, credits for children or education, and itemised deductions are not included, and each can move the final figure.
Choosing a status in the calculator changes the deduction and the brackets. It does not change the rules of eligibility, so treat a status comparison as an illustration of the arithmetic rather than a filing decision.
- State and local income tax
- Credits for children, education or low income
- Itemised deductions such as mortgage interest
- Pre-tax retirement contributions
Common questions
Which status gives the lowest tax?
It depends on the income and the number of earners. Joint filing usually wins for a couple with one earner; separate returns are rarely lower and are judged on eligibility rules as well as arithmetic.
Are the joint brackets exactly double the single ones?
For 2026 the thresholds are double the single ones, and the standard deduction is double as well.
Does filing status change FICA?
It changes only the USD 200,000 or USD 250,000 threshold for the additional 0.9% Medicare charge. The 6.2% Social Security rate and its wage base apply regardless.
Is head of household the same as single?
No. The standard deduction is USD 24,150 rather than USD 16,100, and the status has its own eligibility rules.
Written and maintained by the Tax Globy editorial team
Tax Globy is an independent calculator project. Every rate, threshold and deduction is checked against the published official source listed on the page, and each page shows when it was last reviewed.
Last reviewed 1 November 2026 · Estimates only, not tax advice.
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