The 2027 tax brackets and standard deduction amounts were released by the IRS on November 5, 2026, in news release IR-2026-133 and Revenue Procedure 2026-35. The IRS says the annual inflation adjustments cover almost 70 tax provisions and generally apply to tax returns filed in 2028, not the returns most people will file in spring 2027.
Below we explain what the IRS announced, how the new brackets compare with 2026, how a marginal bracket works with simple hypothetical math, and how to check your own withholding.
Key takeaways
- The 2027 standard deduction is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household.
- The seven tax rates (10% to 37%) stay the same; the income thresholds for each bracket rise.
- The top 37% rate applies to taxable income over $661,375 for single filers and $793,650 for married couples filing jointly.
- The maximum child tax credit is $2,300 for 2027, with up to $1,800 refundable.
- These figures are for tax year 2027 (returns filed in 2028). Returns filed in 2027 use the 2026 figures.
What the IRS announced on November 5, 2026
In IR-2026-133, the IRS published inflation-adjusted amounts for tax year 2027, including tax rate schedules, standard deductions, the alternative minimum tax exemption, the earned income tax credit and many other items. The full technical details are in Revenue Procedure 2026-35.
The release also notes that some items are not adjusted. Personal exemptions remain at $0 for 2027, and the Lifetime Learning Credit income phase-out ($80,000 to $90,000 of modified adjusted gross income, or $160,000 to $180,000 on a joint return) has not changed since tax years beginning after December 31, 2020.
2027 standard deduction amounts
The standard deduction is the amount you subtract from income if you do not itemize. The table compares 2026 amounts (from the IRS’s October 2025 release for tax year 2026) with the new 2027 amounts.
| Filing status | Tax year 2026 | Tax year 2027 |
|---|---|---|
| Single or married filing separately | $16,100 | $16,600 |
| Married filing jointly (and surviving spouses) | $32,200 | $33,200 |
| Head of household | $24,150 | $24,925 |
Additional amounts for age 65 or older, or blind
Revenue Procedure 2026-35 sets the 2027 additional standard deduction for taxpayers who are age 65 or older or blind at $1,700 for married taxpayers and $2,100 for unmarried taxpayers who are not surviving spouses.
The separate senior deduction
Separately, the IRS explains on its enhanced deduction for seniors page that people age 65 and older can claim an additional $6,000 deduction ($12,000 for a married couple if both spouses qualify) for tax years 2025 through 2028. It phases out for modified adjusted gross income over $75,000, or $150,000 for joint filers. That means it still applies to tax year 2027.
2027 tax brackets by filing status
The 2027 tax brackets keep the same seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Only the income ranges move. All thresholds below are taxable income, meaning income after deductions.
Single filers
| Rate | 2026 taxable income | 2027 taxable income |
|---|---|---|
| 10% | $12,400 or less | $12,800 or less |
| 12% | Over $12,400 | Over $12,800 |
| 22% | Over $50,400 | Over $52,025 |
| 24% | Over $105,700 | Over $109,125 |
| 32% | Over $201,775 | Over $208,325 |
| 35% | Over $256,225 | Over $264,550 |
| 37% | Over $640,600 | Over $661,375 |
Married filing jointly
| Rate | 2026 taxable income | 2027 taxable income |
|---|---|---|
| 10% | $24,800 or less | $25,600 or less |
| 12% | Over $24,800 | Over $25,600 |
| 22% | Over $100,800 | Over $104,050 |
| 24% | Over $211,400 | Over $218,250 |
| 32% | Over $403,550 | Over $416,650 |
| 35% | Over $512,450 | Over $529,100 |
| 37% | Over $768,700 | Over $793,650 |
Head of household (2027)
| Rate | 2027 taxable income |
|---|---|
| 10% | $18,250 or less |
| 12% | Over $18,250 |
| 22% | Over $69,650 |
| 24% | Over $109,100 |
| 32% | Over $208,300 |
| 35% | Over $264,550 |
| 37% | Over $661,350 |
Married people filing separately use the same thresholds as single filers from the 10% bracket through the start of the 35% bracket (over $264,550). The difference is at the top: for separate filers, the 37% rate starts at taxable income over $396,825, according to Revenue Procedure 2026-35.
How a marginal tax bracket works (hypothetical example)
A common misunderstanding is that moving into a higher bracket raises the tax on all of your income. It does not. Each rate applies only to the slice of taxable income inside that bracket. Here is hypothetical arithmetic for a single filer with $60,000 of taxable income in 2027:
- The first $12,800 is taxed at 10%: $1,280.
- The next $39,225 (from $12,800 to $52,025) is taxed at 12%: $4,707.
- The remaining $7,975 (from $52,025 to $60,000) is taxed at 22%: $1,754.50.
- Total tax before credits: $7,741.50.
Even though this filer is “in the 22% bracket,” the tax works out to roughly 12.9% of taxable income. The first two steps match the IRS tax table in Revenue Procedure 2026-35, which lists $5,987 as the tax on the first $52,025 for unmarried individuals. Credits, such as the child tax credit, then reduce the tax further.
Other 2027 amounts that changed
The release and revenue procedure adjust many other figures. Some that affect households most often:
- Child tax credit: up to $2,300 per qualifying child, with up to $1,800 refundable.
- Earned income tax credit (maximum): $685 with no qualifying children, $4,573 with one, $7,552 with two and $8,496 with three or more (up from $8,231 for 2026).
- Alternative minimum tax exemption: $93,000 for unmarried individuals (phasing out at $515,950) and $144,700 for married couples filing jointly (phasing out at $1,031,900).
- 0% long-term capital gains rate: applies up to $51,050 of taxable income for single filers and $102,100 for married couples filing jointly; the 15% rate applies up to $563,200 and $633,600, respectively.
- Health flexible spending account: salary reductions up to $3,500, with a carryover of up to $700 where the plan permits.
- Commuter benefits: qualified transportation fringe and qualified parking up to $350 a month.
- Adoption credit: up to $18,250, of which up to $5,280 is refundable.
- Gifts and estates: the annual gift exclusion rises to $20,000 per recipient, and the estate basic exclusion amount is $15,480,000 for people who die in 2027.
- Foreign earned income exclusion: $137,300.
Retirement plan contribution limits for 2027 were not part of this release. For the current limits, see our guide to the 2026 401(k) and IRA contribution limits. If you save for education, our 529 plans explainer covers another tax-advantaged option.
Key dates: which figures apply to which return
- Returns filed in 2027 cover tax year 2026 and use the 2026 figures (for example, a $16,100 standard deduction for single filers).
- Tax year 2027 runs from January 1 to December 31, 2027. These are the figures to use when estimating your 2027 paycheck withholding.
- Returns filed in 2028 cover tax year 2027 and use the figures in this article.
- The senior deduction of up to $6,000 per eligible person is scheduled to run through tax year 2028.
How to check your own 2027 tax picture
Bracket tables are only a starting point. To see how the 2027 tax brackets and standard deduction affect you:
- Estimate your taxable income. Start with expected income, then subtract either the standard deduction for your filing status or your itemized deductions.
- Check your withholding. The IRS Tax Withholding Estimator helps employees and pension recipients estimate how much federal tax should be withheld and can produce a pre-filled Form W-4 or W-4P. Have your most recent pay stubs ready, and your most recent tax return if you have other income or itemize.
- Review credits you may qualify for, such as the child tax credit or earned income tax credit, using the amounts above.
- Read the primary source if your situation is complex. Revenue Procedure 2026-35 contains the full tables.
If you expect a refund in 2028 or a larger paycheck after adjusting withholding, our guide on how to build an emergency fund covers one way to put it to work. Be wary of anyone offering to “lock in” a refund or a lower bracket for a fee. Our reader safety page explains common warning signs of tax-related scams.
Note: This article is general information, not financial, tax or legal advice. Rules can change, so confirm details with the official source or a qualified professional. See our Disclaimer.
Frequently asked questions
When were the 2027 tax brackets announced?
The IRS announced them on November 5, 2026, in news release IR-2026-133, with details in Revenue Procedure 2026-35. They apply to tax year 2027, which generally means returns filed in 2028.
What is the 2027 standard deduction?
It is $16,600 for single filers and married people filing separately, $33,200 for married couples filing jointly and $24,925 for heads of household. Taxpayers who are 65 or older or blind add $1,700 if married or $2,100 if unmarried and not a surviving spouse.
Do the 2027 brackets affect the return I file in 2027?
No. The return you file in 2027 covers tax year 2026 and uses the 2026 figures. The 2027 brackets matter for your 2027 paycheck withholding and the return you file in 2028.
Did the tax rates change for 2027?
No. The seven rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. The income thresholds for each rate were adjusted for inflation, so the same income may fall into a slightly lower portion of a bracket.
Is the $6,000 senior deduction still available in 2027?
Yes. The IRS says the additional deduction for people age 65 and older applies for tax years 2025 through 2028. It phases out for modified adjusted gross income over $75,000, or $150,000 for joint filers.
Official sources
- IRS releases tax inflation adjustments for tax year 2027 (IR-2026-133) – Internal Revenue Service
- Revenue Procedure 2026-35 – Internal Revenue Service
- IRS releases tax inflation adjustments for tax year 2026 (IR-2025-103) – Internal Revenue Service
- Check your eligibility for the new enhanced deduction for seniors – Internal Revenue Service
- Tax Withholding Estimator – Internal Revenue Service
Last checked: November 6, 2026. We review this guide when the official rules change.