Why is my state tax higher in this calculator than what I actually pay?

We use the top marginal rate as a conservative upper bound. Most state tax systems are progressive (your first dollars are taxed at lower rates), and many have generous state-specific deductions or credits. The real number is usually 50-80% of what we estimate.

What's included in FICA?

Social Security (6.2% on wages up to the $176,100 cap for 2025, $184,800 estimated 2026) plus Medicare (1.45% on all wages, plus an additional 0.9% on wages above $200K single / $250K MFJ that is NOT inflation-indexed). FICA is paid on wages only — not on investment income or self-employment income (those have their own rules).

Do I get the Child Tax Credit if I owe less in federal tax than the credit amount?

Partially. The CTC is up to $2,000 per child, of which $1,700 is refundable (Additional Child Tax Credit / ACTC) for 2025+ — meaning if your federal tax is less than your CTC, you can get back up to $1,700/child as a refund. This calculator shows the non-refundable application (capped at federal tax owed); for the refundable portion, see IRS Form 8812.

Does this include the standard deduction or do I need to subtract it?

Standard deduction is auto-applied based on your filing status and tax year. 2026 standard deductions per IRS Rev. Proc. 2025-32: $16,100 single / $32,200 MFJ / $16,100 MFS / $24,150 HoH. If your itemized deductions (SALT capped at $40K post-OBBBA for 2025-2029, mortgage interest, charity, medical >7.5% of AGI) exceed the standard, switch the Deduction selector to Itemized.

Why does my effective rate seem low?

Effective rate = total tax ÷ gross income. It's always lower than your marginal rate because the lower brackets pull your average down. The first $12,400 of single-filer income (after deduction) is taxed at only 10%, not your top rate. This is why "tax cuts for the rich" framed as marginal-rate cuts are different from effective-rate cuts.

Why is my state tax higher in this calculator than what I actually pay?

We use the top marginal rate as a conservative upper bound. Most state tax systems are progressive (your first dollars are taxed at lower rates), and many have generous state-specific deductions or credits. The real number is usually 50-80% of what we estimate.

What's included in FICA?

Social Security (6.2% on wages up to the $176,100 cap for 2025, $184,800 estimated 2026) plus Medicare (1.45% on all wages, plus an additional 0.9% on wages above $200K single / $250K MFJ that is NOT inflation-indexed). FICA is paid on wages only — not on investment income or self-employment income (those have their own rules).

Do I get the Child Tax Credit if I owe less in federal tax than the credit amount?

Partially. The CTC is up to $2,000 per child, of which $1,700 is refundable (Additional Child Tax Credit / ACTC) for 2025+ — meaning if your federal tax is less than your CTC, you can get back up to $1,700/child as a refund. This calculator shows the non-refundable application (capped at federal tax owed); for the refundable portion, see IRS Form 8812.

Does this include the standard deduction or do I need to subtract it?

Standard deduction is auto-applied based on your filing status and tax year. 2026 standard deductions per IRS Rev. Proc. 2025-32: $16,100 single / $32,200 MFJ / $16,100 MFS / $24,150 HoH. If your itemized deductions (SALT capped at $40K post-OBBBA for 2025-2029, mortgage interest, charity, medical >7.5% of AGI) exceed the standard, switch the Deduction selector to Itemized.

Why does my effective rate seem low?

Effective rate = total tax ÷ gross income. It's always lower than your marginal rate because the lower brackets pull your average down. The first $12,400 of single-filer income (after deduction) is taxed at only 10%, not your top rate. This is why "tax cuts for the rich" framed as marginal-rate cuts are different from effective-rate cuts.

Income Tax Calculator

Full federal + state income tax estimate — wages, pre-tax 401(k)/HSA, standard or itemized deduction, child + dependent credits, FICA. Returns total tax burden, effective rate, and take-home pay.

Inputs

Filing

Tax yearFiling status

Income

Annual gross wages

$0$375K

Other taxable income

$0$10K

Interest, dividends, capital gains, side income — combined

Pre-tax adjustments

Pre-tax 401(k) / 403(b)

$0$10K

Pre-tax HSA contributions

$0$10K

Deductions

Deduction

Itemized amount (if applicable)

$0$10K

Only used when Deduction = Itemized. SALT + mortgage interest + charity etc.

Credits

Qualifying children under 17

015

Other dependents (18+)

015

State

State (for state income tax)

Result

Estimated total tax (2026)

$21,241.00

Effective rate 28.32% on $75,000.00 of income.

Gross income (wages + other)$75,000.00
Pre-tax contributions (401k + HSA)− $0.00
AGI (adjusted gross income)$75,000.00
Deduction (standard, single)− $16,100.00
Taxable income$58,900.00Note
Federal tax (before credits)Marginal rate: 22%$7,670.00
Child + dependent credit$2,000 per child under 17, $500 per other dependent.$0
Federal tax (after credits)$7,670.00Note
State tax (CA)Estimated using CA's top marginal rate (13.3%) — actual liability typically lower due to state brackets + deductions. Local taxes (NYC, SF SDI, etc.) not included.$7,834.00
FICA (SS + Medicare)SS: $4,650.00 (6.2% to $184,800.00 wage cap) · Medicare: $1,088.00 (1.45%)$5,738.00
TOTAL tax burden$21,241.00Borderline
Effective tax rateTotal tax ÷ gross income — your "all-in" rate.28.32%
Take-home pay (annual)$53,759.00good
Take-home per paycheck (biweekly)$4,480.00 per month$2,068.00

22% federal marginal · 28.3% all-in effective

Source: IRS Rev. Proc. 2025-32 (federal brackets + std deduction) · SSA 2026 cola announcement (SS wage base) · IRC §24 (CTC) · IRC §3101 (FICA) · state revenue departments for state rates.

Not financial advice — Estimate only — not tax advice. State tax uses each state's top marginal rate × taxable income, which OVERSTATES liability for most filers (state brackets are also progressive; many states have their own deductions and credits). AMT, EITC, education credits, retirement saver credits, capital-gains preferential rates, ACA subsidies, premium tax credits, self-employment tax, and itemized-deduction limitations (SALT $10K cap pre-OBBBA, $40K cap 2025-2029 post-OBBBA) are not modeled. Use IRS Publication 17 + your state instructions for filing.

How to use this calculator

Pick your tax year (defaults to 2026 — IRS Rev. Proc. 2025-32) and filing status.
Enter annual gross wages (pre-tax W-2 amount) and any other taxable income (interest, dividends, side income).
Subtract pre-tax 401(k) and HSA contributions — these reduce AGI before tax brackets apply.
Pick standard deduction (auto-applied for your status) OR itemized if your itemized total exceeds the standard.
Enter qualifying children under 17 (CTC $2,000 each) and other dependents (ODC $500 each). Phaseout starts at $200K single / $400K MFJ.
Select your state — uses top marginal rate as an estimate. No-income-tax states (TX/FL/WA/NV/SD/AK/WY/TN/NH) are at the top of the list.
Read the breakdown: gross → AGI → taxable → fed tax → credits → state → FICA → total → take-home.

About this tool

This is the unified calculator for the question "how much income tax will I actually owe (or be refunded)?" — federal + state + FICA + credits in one place, returning total tax burden and take-home pay. Walks the four IRS brackets (10/12/22/24/32/35/37 percent) for your filing status, subtracts standard or itemized deduction, applies child + other-dependent credits with phaseout, computes Social Security and Medicare (including the additional Medicare surcharge above $200K single / $250K MFJ), and estimates state tax using each state's top marginal rate. For exact federal bracket-by-bracket detail, see the Tax Bracket Calculator. For paycheck-level analysis (biweekly with withholding rounding), see the Take-Home Pay Calculator. For W-4 optimization, see the W-4 Optimizer.

Frequently asked

No — it's an estimate for planning (raise decisions, W-4 adjustments, retirement-contribution choices). State tax in particular uses each state's top marginal rate which overstates most filers' liability. For filing, use IRS Form 1040 + your state's instructions, or tax software (TurboTax, FreeTaxUSA, IRS Direct File).