At Opsahl Dawson, our CPAs work with individuals as well as businesses. We take the stress out of filing your taxes and helping you prepare for your financial future.
Find your 2026 tax bracket below and reach out to our team with any questions.
| 2026 Tax Bracket Thresholds | ||
| Single Filers | ||
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 – $12,400 | 10% of the taxable income |
| 12% | $12,401 - $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 - $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 - $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 - $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 - $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | $640,601 and over | $192,979.25 plus 37% of the amount over $640,600 |
| Married Filing Joint or Qualifying Widow(er) | ||
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 to $24,800 | 10% of the taxable income |
| 12% | $24,801 - $100,800 | $24,800 plus 12% of the amount over $24,800 |
| 22% | $100,801 - $211,400 | $8,976 plus 22% of the amount over $100,800 |
| 24% | $211,401 - $403,550 | $27,864 plus 24% of the amount over $211,400 |
| 32% | $403,551 - $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 - $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | $768,701 and over | $208,867.50 plus 37% of the amount over $768,700 |
| Head of Household | ||
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 to $17,700 | 10% of the taxable income |
| 12% | $17,701 to $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | > $640,601 or more | $191,171 + 37% of the amount over $640,600 |
| Married Filing Separately | ||
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | Up to $12,400 | 10% of the taxable income |
| 12% | $12,401 - $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | $50,401 - $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | $105,701 - $201,775 | $71,966 + 24% of the amount over $105,700 |
| 32% | $201,776 - $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | $256,226 - $384,350 | $58,448 + 35% of the amount over $256,225 |
| 37% | $384,351 and over | $103,291.75 + 37% of the amount over $384,350 |
| Standard Deduction | ||
| Filing Status | Standard Deduction | Additional standard deduction |
| Single | $16,100 | • $2,050 (If 65-plus or blind). • $4,100 (if 65-plus and blind). |
| Married Filing Jointly | $16,100 | • $1,650 (If 65-plus or blind; per qualifying person) • $3,300 (if 65-plus and blind; per qualifying person). |
| Head of Household | $24,150 | • $2,050 (If 65-plus or blind). • $4,100 (if 65-plus and blind). |
| Married Filing Separately | $32,200 | • $1,650 (If 65-plus or blind; per qualifying person). • $3,300 (if 65-plus and blind; per qualifying person). |
| 2026 Capital Gains Tax Bracket Thresholds | ||||
| Taxable Income | ||||
| Capital Gains Tax Rate | Single | Married filing separately | Head of household | Married filing jointly |
| 0% | Up to $49,450 | Up to $49,450 | Up to $66,200 | Up to $98,900 |
| 15% | $49,451 to $545,500 | $49,451 to $306,850 | $66,201 to $579,600 | $98,901 to $613,700 |
| 20% | Over $545,500 | Over $306,850 | Over $579,600 | Over $613,700 |
| 2026 Medicare Premiums (Individual Monthly Premiums) | |||
| Single Filers MAGI* | Married Filing Joint MAGI* | Part B Monthly Premium per recipient | Part D Monthly Premium per recipient |
| $0 to $109,000 | $0 to $218,000 | $202.90 | Your Plan Premium |
| $109,000 to $137,000 | $218,000 to $274,000 | $284.10 | Plan Premium + $14.50 |
| $137,000 to $171,000 | $274,000 to $342,000 | $405.80 | Plan Premium + $37.50 |
| $171,000 to $205,000 | $342,000 to $410,000 | $527.50 | Plan Premium + $60.40 |
| $205,000 to $500,000 | $410,000 to $750,000 | $649.20 | Plan Premium + $83.30 |
| $500,000 & Above | $750,000 & Above | $689.90 | Plan Premium + $91.00 |
| Premiums for current year are based on taxable income from 2 years prior (ie., 2026 premiums are based on 2024 tax return) | |||
| *MAGI is adjusted gross income (AGI) plus tax-exempt interest income | |||
| In some cases, you may request a reconsideration of the initial determination. Appeals must be submitted in writing by completing Form SSA-561-U2 Request for Reconsideration. You can find the form here: www.ssa.gov/forms. | |||
