Income Tax Guide: How US Tax Brackets Work
The US federal income tax is progressive — you pay higher rates only on the portion of income that falls into each higher bracket, not on your entire income. This single fact clears up the most common tax misunderstanding. This guide walks through the calculation step by step.
Marginal Tax Brackets
Each bracket applies only to the income that falls within its range.
Example (2026 single-filer brackets simplified): 10% on $0–$11,925; 12% on $11,925–$48,475; 22% on $48,475–$103,350. If you earn $60,000 taxable income:
- 10% × $11,925 = $1,192.50
- 12% × ($48,475 − $11,925) = 12% × $36,550 = $4,386
- 22% × ($60,000 − $48,475) = 22% × $11,525 = $2,535.50
- Total tax = $8,114 → effective rate ≈ 13.5%
The Standard Deduction
Your taxable income is NOT your gross income. Most filers take the standard deduction (~$14,600 single in 2024), which reduces taxable income dollar-for-dollar. So $60,000 gross → ~$45,400 taxable, dropping you into a lower bracket region.
"I'm in the 22% bracket" does NOT mean you pay 22% of your income in tax. Your marginal rate is the rate on your last dollar; your effective rate is the average across all brackets, always lower.
Credits vs. Deductions
- Deductions reduce taxable income. A $1,000 deduction at the 22% bracket saves $220.
- Credits reduce tax directly. A $1,000 credit saves $1,000 — worth far more. Some (EITC, Child Tax Credit) are refundable, meaning they can push your tax below zero and you get a refund.
From Gross to Take-Home
Take-home = Gross − federal tax − state tax (if applicable) − FICA (Social Security 6.2% + Medicare 1.45%) − benefits − retirement contributions. State income tax varies wildly — from 0% (Texas, Florida) to 13.3% top rate (California).
Put It Into Practice
Enter your gross income, filing status, and state to see your federal tax, state tax, FICA, and estimated take-home pay.
美国联邦所得税是累进税——你仅对落入每个更高 bracket 的那部分收入支付较高税率，而不是对全部收入都按高税率征税。这一点澄清了最常见的税务误解。本指南将逐步讲解计算过程。
Marginal Tax Brackets（边际税率 brackets）
每个 bracket 仅适用于落入其范围内的收入。
示例（2026 年单身申报者 bracket 简化版）：$0–$11,925 部分税率 10%；$11,925–$48,475 部分税率 12%；$48,475–$103,350 部分税率 22%。如果你的应税收入为 $60,000：
- 10% × $11,925 = $1,192.50
- 12% × ($48,475 − $11,925) = 12% × $36,550 = $4,386
- 22% × ($60,000 − $48,475) = 22% × $11,525 = $2,535.50
- Total tax = $8,114 → effective rate ≈ 13.5%
Standard Deduction（标准扣除额）
你的应税收入不等于毛收入。大多数申报者采用 standard deduction（2024 年单身约 $14,600），该扣除额可以等额减少应税收入。因此，$60,000 毛收入 → 约 $45,400 应税收入，使你落入较低的 bracket 区间。
"我在 22% bracket 中"并不意味着你要缴纳 22% 的所得税。你的 marginal rate 是你最后一美元收入适用的税率；你的 effective rate 是所有 bracket 的平均税率，总是更低。
Credits（税收抵免）vs. Deductions（扣除额）
- Deductions 减少应税收入。在 22% bracket 中，$1,000 的 deduction 可节省 $220。
- Credits 直接减少税款。$1,000 的 credit 可节省 $1,000——价值更高。部分 credits（EITC、Child Tax Credit）是可退还的，这意味着它们可以将你的税款减至零以下，你将获得退税。
从 Gross（毛收入）到 Take-Home（实得收入）
Take-Home = Gross − 联邦税 − 州税（如适用）− FICA（Social Security 6.2% + Medicare 1.45%）− 福利 − 退休供款。州所得税差异很大——从 0%（德克萨斯州、佛罗里达州）到最高 13.3%（加利福尼亚州）。
付诸实践
输入你的毛收入、申报状态和所在州，即可查看你的联邦税、州税、FICA 和预估实得收入。
Try the Income Tax Calculator
Federal brackets, state tax, FICA, and take-home pay.
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