Marriage penalty or bonus calculator (US 2026)
Type each person’s gross income. The tool works out the tax of two single filers, then of a married couple filing jointly.
Result
$9,394.00Marriage bonus
- Tax of person 1 (single)
- $24,734.00
- Tax of person 2 (single)
- $0.00
- Total for two single filers
- $24,734.00
- Tax as a married couple
- $15,340.00
Inputs
- Income of person 1
- 150000
- Income of person 2
- 0
How it is calculated
Single: each person removes the 16,100 standard deduction and uses the 2026 single brackets.
Result
Marriage bonus
- Tax of person 1 (single)
- $24,734.00
- Tax of person 2 (single)
- $0.00
- Total for two single filers
- $24,734.00
How it is calculated
- Single: each person removes the 16,100 standard deduction and uses the 2026 single brackets.
- Married: both incomes are added, 32,200 is removed and the 2026 joint brackets are used.
- Difference = couple’s tax − total of the two single filers.
Example
150,000 and 0: single, 24,734; married, 15,340. A marriage bonus of 9,394.
Good to know
- US federal tax law for 2026 only. No state tax.
- Standard deduction only, no tax credits (child, earned income…).
- An estimate: talk to a tax professional before deciding.
Sources
- IRS, Revenue Procedure 2025-32 (tax year 2026)
Frequently asked questions
What is this tool used for?
Type each person’s gross income. The tool works out the tax of two single filers, then of a married couple filing jointly.
How is the result calculated?
Single: each person removes the 16,100 standard deduction and uses the 2026 single brackets.
What should I check before using the result?
US federal tax law for 2026 only. No state tax.