{
  "address": "f3c27fad310011a7e52182a587dd4d79",
  "category": "other",
  "question": "Using the 2026 IRS tax brackets (IRS Rev. Proc. 2025-32, Section 4.01, dated 2026-09-30), what is the federal income tax owed on $75000 of taxable income for a single filer?",
  "answer": "$11,212.00",
  "askedBy": {
    "kind": "guest",
    "display": "method deck",
    "stamped": false,
    "id": null
  },
  "answeredBy": "method",
  "madeAt": "2026-09-30T22:39:30.722Z",
  "validUntil": null,
  "validityClass": "forever",
  "sources": [
    {
      "label": "Rev. Proc. 2025-32, Section 4.01 (2026 Tax Rate Tables, Tables 1-3)",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    }
  ],
  "supersedes": null,
  "supersededBy": null,
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  "unpublishedAt": null,
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  "queuedForSubstrate": false,
  "answerMethod": "method",
  "unsourced": false,
  "source": {
    "kind": "url",
    "value": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "retrieved_utc": "2026-09-30T19:31:29Z"
  },
  "qsha256": "b38dc7acc87278bc60455d8749bcb8221a737c575a978c44bf2161e9e4e72496",
  "runOne": null,
  "cardContractVersion": "card_contract/1",
  "deck_id": "method-deck",
  "deck_title": "Method Deck",
  "method": {
    "name": "US federal income tax, by tax year",
    "version": "1",
    "source_url_or_file": "methods/us-federal-income-tax-2026-brackets.cjs",
    "sha256_of_method_file": "3a50993c6e82de84eee2bded562933f030c92128d8feace61f19eb8f753dd885"
  },
  "receipt": {
    "inSubstrate": false,
    "local": true,
    "modelCallsAtMint": 0,
    "tokensAtMint": 0
  },
  "method_deck": {
    "inputs": [
      {
        "name": "filing_status",
        "type": "string",
        "required": true,
        "description": "Filing status",
        "enum": [
          "single",
          "married_filing_jointly",
          "head_of_household"
        ]
      },
      {
        "name": "taxable_income",
        "type": "number",
        "unit": "currency units",
        "required": true,
        "description": "Taxable income for the chosen tax year (after deductions)",
        "min": 0
      },
      {
        "name": "tax_year",
        "type": "string",
        "required": true,
        "description": "Which year's published IRS bracket table to use. Only 2026 is built into this method today; a later year requires adding its table.",
        "enum": [
          "2026"
        ]
      },
      {
        "name": "tax_year_source",
        "type": "string",
        "required": true,
        "description": "Citation for the tax_year bracket table (for example the IRS revenue procedure); change it together with tax_year when a newer year is added."
      },
      {
        "name": "tax_year_date",
        "type": "string",
        "unit": "ISO date",
        "required": true,
        "description": "The date the cited tax_year table was retrieved or published."
      }
    ],
    "outputs": [
      {
        "name": "tax_owed",
        "unit": "currency units",
        "description": "Total federal income tax owed for the chosen tax year"
      }
    ],
    "steps": [
      "The visitor supplies tax_year (which published IRS bracket table to use) plus tax_year_source and tax_year_date, the citation for that table; this method never looks up or fetches a table itself.",
      "Select the bracket table for tax_year and filing_status.",
      "Find the bracket row where taxable_income falls between the row's lower and upper bounds. Boundaries are inclusive of the upper bound: income exactly at a bracket's upper threshold is taxed in that (lower) bracket, matching the IRS table's 'not over' wording; the next bracket applies only to income strictly greater than the threshold.",
      "tax_owed = the row's base amount plus its marginal rate times (taxable_income minus the row's lower bound).",
      "Round tax_owed to 2 decimals (money to cents)."
    ],
    "constants": [
      {
        "name": "single_2026_brackets",
        "value": "10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above",
        "unit": "rate schedule",
        "source": 0
      },
      {
        "name": "married_filing_jointly_2026_brackets",
        "value": "10% to $24,800; 12% to $100,800; 22% to $211,400; 24% to $403,550; 32% to $512,450; 35% to $768,700; 37% above",
        "unit": "rate schedule",
        "source": 0
      },
      {
        "name": "head_of_household_2026_brackets",
        "value": "10% to $17,700; 12% to $67,450; 22% to $105,700; 24% to $201,750; 32% to $256,200; 35% to $640,600; 37% above",
        "unit": "rate schedule",
        "source": 0
      }
    ],
    "examples": [
      {
        "name": "worked example",
        "inputs": {
          "filing_status": "single",
          "taxable_income": 75000,
          "tax_year": "2026",
          "tax_year_source": "IRS Rev. Proc. 2025-32, Section 4.01",
          "tax_year_date": "2026-09-30"
        },
        "expected": {
          "answer": "$11,212.00"
        },
        "check": "hand computation using IRS Table 3 (single): 75000 falls in the 22% bracket over 50400; tax = 5800 + 0.22*(75000-50400) = 5800 + 0.22*24600 = 5800+5412 = 11212.00"
      },
      {
        "name": "test vector: married filing jointly top bracket",
        "inputs": {
          "filing_status": "married_filing_jointly",
          "taxable_income": 900000,
          "tax_year": "2026",
          "tax_year_source": "IRS Rev. Proc. 2025-32, Section 4.01",
          "tax_year_date": "2026-09-30"
        },
        "expected": {
          "answer": "$255,164.50"
        },
        "check": "hand computation using IRS Table 1 (MFJ): 900000 is over 768700 at 37%; tax = 206583.50 + 0.37*(900000-768700) = 206583.50 + 0.37*131300 = 206583.50+48581.00 = 255164.50"
      },
      {
        "name": "test vector: single filer exactly at a bracket boundary",
        "inputs": {
          "filing_status": "single",
          "taxable_income": 50400,
          "tax_year": "2026",
          "tax_year_source": "IRS Rev. Proc. 2025-32, Section 4.01",
          "tax_year_date": "2026-09-30"
        },
        "expected": {
          "answer": "$5,800.00"
        },
        "check": "hand computation using IRS Table 3 (single): 50400 is exactly the upper bound of the 12% bracket (10% to 12400, 12% to 50400); the IRS 'not over 50400' wording keeps it in that row, so tax = 1240 + 0.12*(50400-12400) = 1240+4560 = 5800.00, not the 22% row's base"
      }
    ],
    "disclaimer": "General federal tax formula only, using the officially published IRS brackets for the chosen tax year. Not tax advice. State tax, credits, alternative minimum tax, and other adjustments are not included. Consult a licensed tax professional or the IRS for your actual return.",
    "deck_category": "tax"
  },
  "status": "minted",
  "kind": "method",
  "provenanceClass": "own_question",
  "provenance": {
    "schema": "card_provenance/2.0.0",
    "chain": [
      {
        "source": {
          "kind": "url",
          "value": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
          "retrieved_utc": "2026-09-30T19:31:29Z"
        },
        "sha256": "9e411ef26bac89aa3e6b6371c3602e2772115fadbe27285265e041ce57284caf",
        "supersedes": null,
        "added_utc": "2026-09-30T22:39:30.722Z",
        "added_by": "method:US federal income tax, by tax year",
        "why": "the method that computed this answer",
        "check": null,
        "status_label": "pending",
        "signature": null
      }
    ]
  }
}