Calculator
Bracket headroom
A conversion, a bonus deferral or a gain realised this year is taxed at the rate of the bracket it lands in. This shows how much room is left in the one you are in.
Room left in your bracket——
What this does and does not model
- Room is measured on taxable income — income after the standard deduction.
- A conversion raises adjusted gross income, which can raise Medicare premiums two years later and reduce credits. Neither is modelled.
- Wages and long-term gains only. Business income, rental income, foreign income and the qualified business income deduction are not modelled.
- The standard deduction is applied. Itemised deductions, the SALT cap and its phase-down, and the senior deduction are not.
- The alternative minimum tax is not calculated; at high option income it can exceed the figure shown.
- Payroll tax is the employee half only. Pre-tax retirement contributions reduce income tax but not Social Security or Medicare tax.
- State tax starts from federal adjusted gross income less the state standard deduction and personal exemption. Local income taxes, state credits and state-specific adjustments are not modelled.
Where the numbers come from
- Federal rate schedules, capital-gains thresholds and the standard deduction: Rev. Proc. 2025-32, tax year 2026.
- Social Security wage base and Medicare thresholds: our limits table, checked against the IRS and SSA.
- State rate schedules: Tax Foundation, 2026, cross-checked against our state map.
Statutory rate schedules for single and joint filers from the Tax Foundation 2026 table. Local income taxes, payroll taxes, state credits beyond the personal exemption credit, and state-specific add-backs are not modelled; where the Foundation notes 2026 brackets were not yet published, 2025 bracket widths apply.
Tax year 2026. General information, not tax, legal or investment advice.