Estimate your U.S. federal income tax refund or balance due for 2025 or 2026. Enter your wages, self-employment and investment income, adjustments, deductions, credits, and what you've already paid, and the calculator works through AGI, taxable income, the tax brackets, credits, FICA, and self-employment tax.
Formula
The federal return follows one pipeline:
AGI = total income − above-the-line adjustments
Taxable income = AGI − max(standard, itemized deduction)
Income tax = brackets(ordinary) + 0/15/20% (long-term gains & qualified dividends)
Total tax = income tax − credits + self-employment tax + extra Medicare
Refund / owed = withholding + estimated payments + refundable credits − total tax
2025 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
Examples
Single filer, $80,000 wages (2025)
With the $15,750 standard deduction, taxable income is $64,250. Federal income tax is $9,049 (a 22% marginal rate, an 11.3% effective rate), and FICA adds $6,120. With $9,000 withheld, this filer owes about $49.
Married, $150,000, two young children (2025)
Taxable income is $118,500. The bracket tax of $15,898 is reduced by a $4,400 Child Tax Credit (two children × $2,200) to $11,498 — a $8,502 refund against $20,000 withheld.