Estimate federal individual income tax from key Form 1040 amounts. Compare standard and itemized deductions, include tax credits and payments, and see an estimated refund or balance due.
DRAFT 2026 Form and tax tables can change
2026 DRAFT: IRS Form 1040 and related materials for 2026 are drafts and may change before final release. This estimate uses the IRS's currently available 2026 tax rate schedules and draft Form 1040 layout. Do not use it to file a return.
Planning estimate, not a tax return. This calculator covers a limited set of common federal Form 1040 items. It does not determine eligibility for every deduction or credit, calculate self-employment tax, AMT, NIIT, Additional Medicare Tax, EITC, or every supporting schedule. Enter amounts already computed from the relevant IRS forms where indicated. Complex returns need a qualified preparer.
Privacy: Calculations run in this browser. Do not enter a Social Security number or other identifying information. This page does not save or transmit the amounts you enter.
Your tax details
Use tax-year figures, not current-year projections, for a completed tax year. Dollar inputs accept whole dollars or cents.
Wages and other earned income used for the dependent standard deduction rule.
Income and adjustments
Use taxable amounts as shown on your tax forms. Qualified dividends are included within ordinary dividends; do not add them twice.
Included within ordinary dividends.
Enter the taxable amount already figured using IRS rules.
Enter an eligible net gain after Schedule D netting; exclude collectibles gain and unrecaptured section 1250 gain.
Enter the net Schedule 1 amount, including any allowable losses.
Enter the amount already computed on Schedule 1.
Deductions
The calculator applies the medical-expense floor and compares the standard deduction with the itemized total you enter. Other limits must already be reflected in the allowed amounts you enter.
Calculator subtracts 7.5% of AGI.
Enter the allowed amount after the tax-year cap and any phaseout.
Enter the allowable Schedule A amount after any limits.
For 2026, account for the 0.5% of AGI floor and other limits before entering.
2025–2026 only. Enter the amount already computed under Schedule 1-A rules.
Enter the allowed amount after applicable limitations.
Allowed amount, up to $1,000 ($2,000 if married filing jointly); 2026 draft Form 1040 line 12f.
This deduction does not apply to tax year 2024.
Required in this estimate when 2026 itemized-deduction high-income limits may apply. Use the draft IRS instructions.
Credits, other taxes, and payments
Enter credit and other-tax amounts already calculated on their IRS schedules. This tool does not establish eligibility.
Include self-employment tax, AMT, NIIT, Additional Medicare Tax, and other additional taxes if they apply.
Enter already figured refundable credits and other payments from Form 1040 / schedules.
IRS source material
Tax rates, standard deductions, and available form structures are based on IRS materials for each selected year. The 2026 option is provisional and explicitly marked DRAFT.