Did the TCJA tax brackets revert for 2026?

No. For current 2026 planning, use the IRS-published 2026 tax-year inflation adjustments and the OBBB-amended TCJA framework rather than assuming a full pre-TCJA reversion. The historical reversion tables on this page are kept only as a comparison of what would have happened without extension or replacement legislation.

What are the confirmed 2026 ordinary income tax rates?

For 2026 ordinary federal income tax planning, LevyIO uses seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates apply to taxable income after deductions, not gross income. Always verify final filing positions against IRS instructions and a qualified tax professional.

What is the 2026 standard deduction under current law?

LevyIO uses the IRS 2026 standard deduction amounts published for tax year 2026: $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. Those amounts are different from the old pre-TCJA reversion scenario.

Why does this page still show a reverted-pre-TCJA scenario?

The reverted-pre-TCJA tables are retained as a historical comparison because many searchers still ask what would have happened if TCJA provisions had expired without replacement. They should not be used as the current 2026 filing baseline.

Does the Child Tax Credit drop to $1,000 in 2026?

For LevyIO current-law 2026 planning, do not assume the old $1,000 pre-TCJA child-credit scenario. Use the current 2026 law and IRS guidance, then verify eligibility, refundability, income phaseouts, and dependent rules before filing.

What about the 20% Qualified Business Income (QBI) deduction?

QBI / §199A pass-through deduction is a pure TCJA creation — it ELIMINATES if TCJA expires. Sole proprietors (Schedule C), S-corp shareholders, LLC members, and partners in qualifying partnerships lose the 20% deduction on qualified business income. Example: a self-employed consultant with $100K net business income loses a $20,000 QBI deduction = ~$5,600 in additional federal tax at the 28% bracket. Strategies to track: shifting income timing to 2025 if possible, evaluating S-corp election value (W-2 wage minimization changes), and reviewing whether reasonable compensation analysis requires updating.

How do I verify my actual 2026 tax bracket?

Use IRS.gov tax-year 2026 inflation-adjustment guidance, IRS Form 1040 instructions for tax year 2026 when published, Treasury/Federal Register guidance, and qualified tax advice. Do not rely on articles that still say 2026 brackets are unconfirmed.

Should I file my 2025 return based on TCJA or wait?

File 2025 returns under TCJA — TCJA was law for all of 2025, regardless of what happens in 2026. The April 15, 2026 filing deadline applies to 2025 income, where 2025 brackets, $15,000 / $30,000 standard deduction, $2,000 CTC, $750,000 mortgage cap, and $10,000 SALT cap all applied. Do NOT use 2026 brackets on a 2025 return. The TCJA sunset only affects tax year 2026 income (filed in April 2027). If you missed the April 15, 2026 deadline, file as soon as possible — failure-to-file penalty is 5% of unpaid tax per month (capped at 25%), plus interest. Failure-to-pay penalty is 0.5% per month. File even without payment to stop the larger failure-to-file accrual.

TCJA 2026 Status — Confirmed Brackets vs. Revert Scenario

Current answer as of May 25, 2026: the TCJA rules did not simply revert to the pre-2018 bracket structure for 2026 planning. LevyIO uses the IRS-published tax-year 2026 inflation adjustments and the OBBB-amended framework: seven ordinary income rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%, plus 2026 standard deduction amounts of $16,100 single, $32,200 married filing jointly, and $24,150 head of household. The reverted-pre-TCJA tables below are kept as a historical comparison, not the current filing baseline.

Verification status:

• 2025 brackets (TCJA-era, applies to returns filed April 2026): CONFIRMED via IRS Revenue Procedure 2024-40
• 2026 brackets (applies to income earned 2026, filed April 2027): use the IRS tax-year 2026 inflation adjustments, including OBBB amendments
• Reversion estimates below are a counterfactual comparison only and should not be used as the current-law estimate
• Always check IRS.gov/Forms-Pubs and 2026 Form 1040 instructions before filing or making final withholding decisions

Side-by-side: TCJA vs. reverted-pre-TCJA (single filer)

TCJA 2025 (CONFIRMED — Rev Proc 2024-40)

Rate	From	To
10%	$0	$11,925
12%	$11,926	$48,475
22%	$48,476	$103,350
24%	$103,351	$197,300
32%	$197,301	$250,525
35%	$250,526	$626,350
37%	$626,351	+

Reverted 2026 (ESTIMATED — pre-TCJA + inflation)

Rate	From	To
10%	$0	~$11,925 (unchanged)
15%	~$11,926	~$48,475
25%	~$48,476	~$117,250
28%	~$117,251	~$244,500
33%	~$244,501	~$531,000
35%	~$531,001	~$533,200
39.6%	~$533,201	+

Side-by-side: TCJA vs. reverted-pre-TCJA (married filing jointly)

TCJA 2025 (CONFIRMED)

Rate	From	To
10%	$0	$23,850
12%	$23,851	$96,950
22%	$96,951	$206,700
24%	$206,701	$394,600
32%	$394,601	$501,050
35%	$501,051	$751,600
37%	$751,601	+

Reverted 2026 (ESTIMATED)

Rate	From	To
10%	$0	~$23,850 (unchanged)
15%	~$23,851	~$96,950
25%	~$96,951	~$195,400
28%	~$195,401	~$298,000
33%	~$298,001	~$531,000
35%	~$531,001	~$600,400
39.6%	~$600,401	+

12-provision comparison: TCJA vs. reverted-pre-TCJA

Provision	TCJA (2025)	Reverted (2026 if no extension)	Practical impact
Top marginal rate	37%	39.6%	+2.6 pts (highest earners)
Standard deduction (single)	$15,000 (2025)	~$8,000 (pre-TCJA inflated)	−$7,000 (huge for non-itemizers)
Standard deduction (MFJ)	$30,000 (2025)	~$16,000	−$14,000
Personal exemption	$0 (suspended)	~$4,300/person (reinstated)	+$4,300/person but offset by lower SD
Child Tax Credit	$2,000/child, phase-out $200K/$400K	$1,000/child, phase-out $75K/$110K	−$1,000/child + tighter phase-out
SALT deduction cap	$10,000 cap	No cap (full state/local tax deductible)	Big benefit for high-tax states (NY, CA, NJ, MA, IL)
Mortgage interest cap	$750,000 loan limit	$1,000,000 loan limit	+$250K interest deductible
AMT exemption	$88,100 single / $137,000 MFJ (2025)	~$54,000 / $84,000 (pre-TCJA + inflation)	Many more taxpayers hit by AMT
QBI deduction (§199A)	20% pass-through deduction	Eliminated	Sole proprietors, S-corp owners, partnerships lose
Estate tax exemption	$13.99M single / $27.98M couple (2025)	~$7M single / $14M couple	Half the shielded amount
Pease limitation (itemized phaseout)	Suspended	Reinstated (3% of AGI over threshold)	Itemized deductions shrink for high earners
Misc. 2% itemized deductions	Suspended (no unreimbursed employee biz expenses, tax prep fees)	Restored (2% AGI floor)	W-2 employees with home office can deduct again

Worked example: family of 4, $130K MFJ income

Scenario A — current 2026 framework:

• Standard deduction (MFJ): $32,200 → taxable $97,800
• Tax: about $11,240 before credits using 2026 marginal brackets
• Child Tax Credit planning should use current 2026 eligibility rules, not the old pre-TCJA $1,000 scenario
• Planning takeaway: use the live 2026 calculator for exact credits, withholding, and state interaction

Scenario B — hypothetical pre-TCJA reversion:

• Standard deduction (MFJ): ~$16,000 → taxable $114,000
• Personal exemptions: 4 × $4,300 = $17,200 → taxable $96,800
• Tax: ~$15,200 (using reverted brackets)
• Child Tax Credit: $1,000 × 2 = $2,000, BUT phased out at $130K MFJ ($0)
• Net federal tax: $15,200

Do not treat Scenario B as current law. It is included to explain the old sunset risk and why many search results still discuss a 39.6% top rate, lower standard deduction, and restored personal exemptions.

What to verify before your 2026 return

IRS.gov/forms-pubs — use IRS tax-year 2026 inflation-adjustment guidance and the final 2026 Form 1040 instructions when available.
Congress.gov — check enacted law status rather than relying on proposed TCJA-extension headlines.
Treasury Federal Register — verify official Treasury and IRS guidance when planning large transactions.
IRS Form 1040 Instructions for Tax Year 2026 — finalized December 2026 / January 2027.
Estimated quarterly payments — recalculate when your income, deductions, credits, or state residency change, not from outdated TCJA-reversion assumptions.
Withholding adjustment — use a current W-4 estimate if your refund or balance due is far from your target.

Sources & methodology

Confirmed 2025 data: IRS Revenue Procedure 2024-40; IRS standard deduction and Child Tax Credit guidance.

Confirmed 2026 planning data: IRS tax-year 2026 inflation-adjustment guidance, including OBBB amendments, as reflected in LevyIO's 2026 calculators.

Reverted 2026 estimates: Inflation-adjusted projections from pre-TCJA (2017) brackets in Internal Revenue Code §1(i), with CPI-U adjustment methodology consistent with Rev. Proc. 2017-58. Cross-referenced with Tax Foundation, Brookings Institution, Tax Policy Center analyses (2024-2025 publications).

Limitations: this page is educational and does not replace IRS instructions, state guidance, payroll advice, or professional tax advice.

Author: Levyio Tax Team. Last reviewed: May 25, 2026.

Related Levyio guides:

Across our network — context for the bracket changes:

Salario: US Salary by City — see how reverted-bracket take-home math affects salaries in your city
DegreeCalc: College Majors ROI Ranking — how tax bracket reversion affects post-graduation net earnings by major
Amortio: Mortgage Calculators — TCJA mortgage interest cap reversion ($750K → $1M) impact on home buying power

This is general information, not personalized tax advice. Consult a CPA or Enrolled Agent for your specific situation. Tax law is in flux; verify against IRS.gov before filing.