{
  "_meta": {
    "version": "1.0.0",
    "source": "IRS Revenue Procedure 2025-32 (projected 2026 inflation-adjusted brackets)",
    "lastUpdated": "2026-05-17",
    "country": "US",
    "year": 2026,
    "currency": "USD",
    "notes": "Marginal federal income tax brackets. 'min' is the lower bound (inclusive); 'max' null means no upper bound."
  },
  "filingStatuses": {
    "single": [
      { "rate": 0.10, "min": 0,       "max": 11925 },
      { "rate": 0.12, "min": 11925,   "max": 48475 },
      { "rate": 0.22, "min": 48475,   "max": 103350 },
      { "rate": 0.24, "min": 103350,  "max": 197300 },
      { "rate": 0.32, "min": 197300,  "max": 250525 },
      { "rate": 0.35, "min": 250525,  "max": 626350 },
      { "rate": 0.37, "min": 626350,  "max": null }
    ],
    "marriedFilingJointly": [
      { "rate": 0.10, "min": 0,       "max": 23850 },
      { "rate": 0.12, "min": 23850,   "max": 96950 },
      { "rate": 0.22, "min": 96950,   "max": 206700 },
      { "rate": 0.24, "min": 206700,  "max": 394600 },
      { "rate": 0.32, "min": 394600,  "max": 501050 },
      { "rate": 0.35, "min": 501050,  "max": 751600 },
      { "rate": 0.37, "min": 751600,  "max": null }
    ],
    "marriedFilingSeparately": [
      { "rate": 0.10, "min": 0,       "max": 11925 },
      { "rate": 0.12, "min": 11925,   "max": 48475 },
      { "rate": 0.22, "min": 48475,   "max": 103350 },
      { "rate": 0.24, "min": 103350,  "max": 197300 },
      { "rate": 0.32, "min": 197300,  "max": 250525 },
      { "rate": 0.35, "min": 250525,  "max": 375800 },
      { "rate": 0.37, "min": 375800,  "max": null }
    ],
    "headOfHousehold": [
      { "rate": 0.10, "min": 0,       "max": 17000 },
      { "rate": 0.12, "min": 17000,   "max": 64850 },
      { "rate": 0.22, "min": 64850,   "max": 103350 },
      { "rate": 0.24, "min": 103350,  "max": 197300 },
      { "rate": 0.32, "min": 197300,  "max": 250500 },
      { "rate": 0.35, "min": 250500,  "max": 626350 },
      { "rate": 0.37, "min": 626350,  "max": null }
    ]
  },
  "standardDeduction": {
    "single": 15750,
    "marriedFilingJointly": 31500,
    "marriedFilingSeparately": 15750,
    "headOfHousehold": 23625
  }
}