Effective rate is not the last bracket
The marginal rate is the Form 1040 §1 band on the last dollar. The effective rate is federal income tax divided by AGI. They are different numbers.
This page uses the 2026 rate tables and standard deduction in IRS Revenue Procedure 2025-32. It is not Publication 15-T paycheck withholding and it is not FICA.
2026 single, $80,000 AGI
taxable = 80,000 − 16,100 = 63,900 tax = 5,800 + 22% × (63,900 − 50,400) = 8,770 effective = 8,770 ÷ 80,000 = 10.96% marginal = 22%
Worked examples
| Filing status | AGI | Std. deduction | Tax | Effective | Marginal |
|---|---|---|---|---|---|
| Single | $80,000 | $16,100 | $8,770 | 10.96% | 22% |
| Single | $52,000 | $16,100 | $4,060 | 7.81% | 12% |
| Married filing jointly | $80,000 | $32,200 | $5,240 | 6.55% | 12% |
What this page leaves out
| Topic | Here? |
|---|---|
| Employee FICA (6.2% + 1.45%) | No |
| State income tax | No — Illinois has its own tool |
| Credits (child tax, EITC) | No |
| Extra standard deduction (age 65 / blind) | No |
| Pub 15-T withholding per paycheck | No — different tables |
Related: federal withholding, paycheck take-home, Illinois income tax.
Educational estimate
Form 1040 §1 arithmetic only. Not a filed return and not tax advice.