2027 Federal Tax Brackets and Standard Deduction
The Internal Revenue Service (IRS) announced its tax-year 2027 inflation adjustments on November 5, 2026. The 2027 statutory amounts below generally apply to tax returns filed in early 2028. The official details are published in Revenue Procedure 2026-35, and the IRS announcement is available in news release IR-2026-133.
2027 Official Standard Deduction Amounts
Statutory standard deduction amounts for Tax Year 2027 by filing status:
2027 Marginal Federal Tax Brackets by Filing Status
Single Filers
2027- 10%: Taxable income up to $12,800
- 12%: Over $12,800 up to $52,025
- 22%: Over $52,025 up to $109,125
- 24%: Over $109,125 up to $208,325
- 32%: Over $208,325 up to $264,550
- 35%: Over $264,550 up to $661,375
- 37%: Over $661,375
Married Filing Jointly
2027- 10%: Taxable income up to $25,600
- 12%: Over $25,600 up to $104,050
- 22%: Over $104,050 up to $218,250
- 24%: Over $218,250 up to $416,650
- 32%: Over $416,650 up to $529,100
- 35%: Over $529,100 up to $793,650
- 37%: Over $793,650
Married Filing Separately
2027- 10%: Taxable income up to $12,800
- 12%: Over $12,800 up to $52,025
- 22%: Over $52,025 up to $109,125
- 24%: Over $109,125 up to $208,325
- 32%: Over $208,325 up to $264,550
- 35%: Over $264,550 up to $396,825
- 37%: Over $396,825
Head of Household
2027- 10%: Taxable income up to $18,250
- 12%: Over $18,250 up to $69,650
- 22%: Over $69,650 up to $109,100
- 24%: Over $109,100 up to $208,300
- 32%: Over $208,300 up to $264,550
- 35%: Over $264,550 up to $661,350
- 37%: Over $661,350
👶 2027 Child Tax Credit Adjustments
The IRS release states that the maximum Child Tax Credit for tax year 2027 is $2,300 per qualifying child, of which up to $1,800 may be refundable under the Additional Child Tax Credit provisions. Eligibility thresholds and phaseout rules apply.
⚠️ Are these the same as paycheck withholding tables?
No. The figures on this page are annual income-tax brackets and standard-deduction amounts for filing tax returns. They should not be substituted for federal payroll-withholding calculations. Paycheck withholding depends on applicable IRS Publication 15-T withholding procedures and the employee’s Form W-4 information.
Official Primary Government Sources:
- IRS Revenue Procedure 2026-35 – 2027 Inflation Adjustments
- IRS News Release IR-2026-133 (Nov 5, 2026) – Official Working Families Tax Cuts Adjustments
- IRS Publication 15-T – Federal Income Tax Withholding Methods
Calculations on this page are modeled using official federal and state statutory tables, including:
- • IRS Rev. Proc. & Pub 15-T: 2026 Federal tax brackets & $16,100 standard deduction
- • SSA OASDI Wage Ceiling: Social Security tax capped at $184,500
- • IRC § 3402 & § 1401: Federal payroll withholding & SECA self-employment tax
- • State Revenue Departments: Statutory income tax schedules