US-Bundessteuerkonstanten, Steuerjahr 2026
Bundesrecht der USA · Steuerjahr 2026 · offene Daten unter CC0
Sechsunddreißig Konstanten, die bestimmen, was Selbstständige in den USA für 2026 schulden — jede mit dem IRS-, SSA- oder Gesetzesdokument, aus dem sie gelesen wurde, und dem Datum der Lesung.
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36 Konstanten, jede gegen ein Primärdokument geprüft. Zuletzt geprüft am 2026-08-25.
Selbstprüfung des Modells: 529 assertions passed, 0 failed
Lizenz: CC0 1.0 — CC0 1.0 Universal (public domain dedication)
Das sind die Zahlen, die jeder US-Steuerrechner braucht, bevor er überhaupt rechnen kann: die sieben Tarifstufen je Veranlagungsart, der Grundfreibetrag, die Sätze der Selbstständigensteuer und die Beitragsbemessungsgrenze, an der sie enden, die Schwellen des Abschnitts 199A, die Prozentsätze der Safe-Harbour-Regeln, die vier Zahlungstermine, beide Kilometerpauschalen für 2026 und die Meldeschwellen des Formulars 1099-K. Sie verteilen sich über eine Verwaltungsanweisung, drei IRS-Formulare, eine Broschüre, zwei Beiträge im Internal Revenue Bulletin, ein Gesetz und eine versicherungsmathematische Seite der Sozialversicherung.
Wir mussten sie für unsere eigene Steuer-Arbeitsmappe zusammentragen. Statt die Tabelle für uns zu behalten, veröffentlichen wir sie: kostenlos, maschinenlesbar und mit ihren Quellen versehen.
Wie jede Zahl geprüft wurde
Jeder Wert wurde aus dem Originaldokument selbst gelesen — der Verwaltungsanweisung, dem Formular, der Broschüre, dem Gesetz oder der versicherungsmathematischen Seite — nie aus einer Zusammenfassung, einem Blogbeitrag oder einer Tabelle aus zweiter Hand. Das Datum in der letzten Spalte ist der Tag, an dem dieses Dokument tatsächlich abgerufen und gelesen wurde.
Die beiden Modelle, die die Tabelle enthalten, prüfen sich bei jedem Build gegen handgerechnete Beispiele und liefern gar nichts, wenn einer Konstante die Quelle, die URL, das Prüfdatum oder der geprüfte Status fehlt. Die oben angebotenen Dateien schreibt genau dieser Build, eine ungeprüfte Zahl kann sie also nicht erreichen.
Viele Zeilen tragen zusätzlich eine Gegenprobe: Wo zwei Dokumente dieselbe Zahl drucken, werden beide genannt, und wo eine weit verbreitete Zahl für 2026 falsch ist, sagt die Anmerkung das und nennt die richtige.
Lizenz: CC0 1.0
Diese Tabelle ist unter CC0 1.0 der Allgemeinheit gewidmet. Steuerkonstanten sind Tatsachen aus dem US-Bundesrecht und aus amtlichen Veröffentlichungen: Tatsachen sind nicht urheberrechtlich schützbar, und Werke der US-Bundesbehörden stehen ohnehin nicht unter Urheberrecht.
CC0 räumt den letzten Zweifel an der Zusammenstellung selbst aus, sodass jede und jeder sie ohne Rückfrage in eine Tabelle, eine Datenbank oder ein Produkt übernehmen kann. Über einen Link freuen wir uns, Bedingung ist er nicht.
Was hier nicht enthalten ist
Nur US-Bundesrecht und nur das Steuerjahr 2026. Keine Steuern der Bundesstaaten oder Städte, keine Steuergutschriften, keine Arbeitgebermeldungen zur Lohnsteuer, nichts aus einem anderen Jahr. Es ist eine Referenztabelle, keine Steuerberatung — prüfe jede Zahl am verlinkten Dokument, bevor du dich darauf verlässt.
- State and city income tax of any kind. This is United States federal law only.
- Tax credits — earned income, child, education, premium tax credit and every other credit.
- Payroll tax as an employer files it (Forms 941/940), and W-2 withholding tables.
- Corporate, partnership and S-corporation returns; anything that is not an individual return with self-employment income.
- Any tax year other than 2026, and any tax act passed after the verification date above.
- Platform selling fees, which drift constantly and are not law. They are not part of this dataset.
Die Konstanten
Die Tabelle bleibt auf Englisch: Sie ist eine US-bundesrechtliche Referenz, und sämtliche Quelldokumente sind auf Englisch verfasst.
Each note is reproduced verbatim from the model that holds the constant — cross-checks, the exact form line, the sentence quoted from the source. Where a note says “the brief”, it means the internal specification these models were written against: in two places that specification carried a figure that turned out to be the 2025 one, and the note records the correction and the document it came from.
Ordinary income tax rate schedules 1
The seven 2026 brackets, per filing status. Expanded in full in the JSON file and further down this page.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
ordinary_brackets_2026 |
7 brackets 10/12/22/24/32/35/37 for single, mfj, mfs, hoh (see BRACKETS) | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26, TABLES 1-4 cross-checked against the 2026 Tax Rate Schedules in Pub. 505 (2026) p.31; identical | ✓ verified |
Standard deduction 1
The 2026 basic standard deduction by filing status.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
standard_deduction_2026 |
mfj/qss 32200, hoh 24150, single 16100, mfs 16100 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.14(1) also printed in Form 1040-ES (2026) p.2 chart; identical | ✓ verified |
Self-employment tax (Schedule SE, Form 8959) 8
The rates, the 92.35% factor, the $400 floor, the social security wage base and the Additional Medicare Tax thresholds.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
additional_medicare_rate |
0.009 | statutory | Form 8959, Additional Medicare Tax, rev. 2025 — the latest revision published, lines 7/13 also IRS Tax Topic 560, Additional Medicare Tax at https://www.irs.gov/taxtopics/tc560 | ✓ verified |
additional_medicare_thresholds |
mfj 250000, mfs 125000, single/hoh/qss 200000 | statutory | Form 8959, Additional Medicare Tax, rev. 2025 — the latest revision published, lines 5/9/15 also Pub. 505 (2026) p.27 table; statutory under IRC 1401(b)(2)(A), NOT indexed | ✓ verified |
medicare_rate |
0.029 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 11 | ✓ verified |
oasdi_rate |
0.124 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 10 | ✓ verified |
se_deductible_half |
0.50 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 13 deduction is 50% of Sch SE line 12 and therefore excludes Additional Medicare Tax, which is not on Schedule SE | ✓ verified |
se_minimum |
400 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, line 4c | ✓ verified |
se_net_earnings_factor |
0.9235 | statutory | Schedule SE (Form 1040), rev. 2025 — the latest revision published, Part I line 4a also Instructions for Form 2210 (2025), Schedule AI Line 28 | ✓ verified |
ss_wage_base_2026 |
184500 | indexed | SSA Office of the Chief Actuary, Contribution and benefit bases, 1937-2026 determination shown at https://www.ssa.gov/oact/cola/cbbdet.html ($60,600 x 69,846.57 / 22,935.42 = $184,548.71, rounded to nearest $300). Independently confirmed by Pub. 505 (2026) Worksheet 2-9 line 34 col (d) = $184,500. 2025 was $176,100. | ✓ verified |
Qualified business income deduction (section 199A) 7
Thresholds and phase-in ranges as adjusted for 2026, plus the two new minimum-deduction rules added by OBBBA sec. 70105(b).
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
qbi_minimum_deduction |
400 | indexed-from-2027 | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsec. (i)(1)(B) PRIMARY SOURCE, not a secondary one. Corroborated by Rev. Proc. 2025-32 sec. 3.12 and by Form 1040-ES (2026) p.2 'Changes to QBID'. Not indexed until 2027. | ✓ verified |
qbi_minimum_qbi_test |
1000, and the statutory test is 'AT LEAST $1,000', not 'exceeds $1,000' | indexed-from-2027 | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsec. (i)(2)(A) aggregate QBI across all ACTIVE qualified trades or businesses (material participation, IRC 469(h)) | ✓ verified |
qbi_phasein_top_2026 |
mfj 553500, mfs 276775, all others 276750 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 ('Phase-in range amount') equals threshold + 150000 (joint) / + 75000 (all others), matching IRC 199A(b)(3)(B)(ii)(II) and 199A(d)(3)(B)(ii) as amended by OBBBA sec. 70105(a). The brief's reported 544,600 is wrong. | ✓ verified |
qbi_phasein_width |
75000 (150000 joint) | statutory | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsecs. (b)(3)(B)(ii)(II), (d)(3)(B)(ii) statute read directly; OBBBA substituted these for 50000/100000 | ✓ verified |
qbi_rate |
0.20 | statutory | Form 8995-A (2025) line 3 / IRC 199A(a) | ✓ verified |
qbi_reduced_by_half_se |
QBI is reduced by the deductible part of self-employment tax | structural | Instructions for Form 8995-A (2025), 'Determining Your Qualified Business Income' 'This includes, but isn't limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans.' | ✓ verified |
qbi_thresholds_2026 |
mfj 403500, mfs 201775, all others 201750 | indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 THE TASK BRIEF'S REPORTED 394,600 IS WRONG FOR 2026 — that is the 2025 MFJ threshold, printed on the 2025 Form 8995-A. | ✓ verified |
Estimated tax: the safe-harbour tests and the due dates 6
Form 1040-ES General Rule percentages, the high-income threshold, the $1,000 de minimis and the four 2026 payment dates.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
due_dates_2026 |
2026-04-15, 2026-06-15, 2026-09-15, 2027-01-15 | structural | Form 1040-ES (2026), Estimated Tax for Individuals, 'Payment Due Dates' p.4 also Pub. 505 (2026) Table 2-1. None of the four falls on a weekend or DC legal holiday in 2026, so no shift applies this year. | ✓ verified |
est_100_pct_prior_year |
1.00 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 2b prior-year return must cover all 12 months | ✓ verified |
est_110_pct_high_agi |
1.10 where 2025 AGI > 150000 (75000 if 2026 status is MFS) | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, 'Higher income taxpayers' also Pub. 505 (2026) 'Required Annual Payment - Line 12c' | ✓ verified |
est_90_pct_current_year |
0.90 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 2a | ✓ verified |
est_de_minimis |
1000 | statutory | Form 1040-ES (2026), Estimated Tax for Individuals, General Rule 1 Pub. 505 WS 2-1 line 14b applies it to total tax MINUS withholding, i.e. line 11c - line 13, NOT to line 12c | ✓ verified |
weekend_holiday_shift_rule |
if a due date falls on a Saturday, Sunday, or legal holiday, the payment is on time if made on the next day that is not one of those | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, 'Saturday, Sunday, holiday rule' 'A legal holiday includes any legal holiday in the District of Columbia' (Instructions for Form 2210 (2025), Reminders). DC's Emancipation Day, April 16, is the one that most often moves the April instalment. | ✓ verified |
Annualised instalment method (Schedule AI / Pub. 505 Worksheet 2-9) 7
The period ends, annualisation multipliers, applicable percentages and prorated wage-base limits used when income arrives unevenly across the year.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
ai_annualisation_multipliers |
4, 2.4, 1.5, 1 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 2 and 5 identical to Form 2210 (2025) Schedule AI lines 2 and 5 | ✓ verified |
ai_applicable_percentages |
22.5%, 45%, 67.5%, 90% | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 line 22 identical to Form 2210 (2025) Schedule AI line 20 | ✓ verified |
ai_half_se_divisor |
8, 4.8, 3, 2 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 42-43 This is the line that tells you HOW the deductible half of SE tax enters period AGI: divide the ANNUALISED SE tax (line 41) by 8/4.8/3/2 and subtract the result when figuring line 1. Form 2210's Schedule AI does not spell this out; only Pub. 505 does. | ✓ verified |
ai_period_end_dates |
3/31/26, 5/31/26, 8/31/26, 12/31/26 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 column headings same as Form 2210 (2025) Schedule AI with the year advanced. NO 2026 revision of Form 2210 exists; the 2026 figures were taken from Pub. 505 (2026). | ✓ verified |
ai_prorated_ss_limits_2026 |
46125, 76875, 123000, 184500 | indexed | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 line 34 2026-specific. Form 2210 (2025) line 29 shows the 2025 equivalents 44025/73375/117400/176100. | ✓ verified |
ai_se_annualisation |
OASDI 0.496/0.2976/0.186/0.124; Medicare 0.116/0.0696/0.0435/0.029 | structural | IRS Publication 505 (2026), Tax Withholding and Estimated Tax, Worksheet 2-9 lines 37 and 39 identical to Form 2210 (2025) Schedule AI lines 32 and 34 | ✓ verified |
form_2210_revision_used |
2025 revision (there is no 2026 revision) | structural | Form 2210, rev. 2025 — the latest revision published; NO 2026 revision exists / Instructions for Form 2210 (2025), rev. Feb 17 2026 Checked https://www.irs.gov/forms-pubs/about-form-2210 on 2026-08-24: current revision is 2025; the only 2026-dated item is a 5-MAR-2026 update to the 2025 instructions. So the STRUCTURE here is the 2025 form's; the 2026 DOLLAR VALUES are from Pub. 505 (2026) Worksheet 2-9, which is a 2026 document. | ✓ verified |
Standard mileage rate 2
2026 has two business rates: one before 1 July and a higher one from 1 July. A single-rate table understates the second half of the year.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
MILEAGE_RATE_BUSINESS_H1 |
0.725 | annual-notice | IRS Notice 2026-10, 2026-4 I.R.B. 378 (29 Dec 2025) — 2026 business standard mileage rate; applies to miles driven BEFORE 1 July 2026 Quoted from the source: “For 2026, the standard mileage rate is 72.5 cents per mile” | ✓ verified |
MILEAGE_RATE_BUSINESS_H2 |
0.76 | annual-notice | IRS Announcement 2026-11, 2026-29 I.R.B. 49 (13 Jul 2026), modifying Notice 2026-10 — business rate for miles driven ON OR AFTER 1 Jul 2026 Quoted from the source: “(1) Business 76 cents per mile ... The standard mileage rates set forth in Notice 2026-10 continue to apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes before July 1, 2026” | ✓ verified |
Form 1099-K reporting thresholds 2
The thresholds a third-party settlement organisation must exceed before it files, reverted by OBBBA to $20,000 and 200 transactions.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
FED_1099K_GROSS_THRESHOLD |
20000 | statutory | IRS IR-2025-107 (23 Oct 2025) — 1099-K threshold FAQs under OBBBA Quoted from the source: “third party settlement organizations are not required to file Forms 1099-K unless the gross amount of reportable payment transactions to a payee exceeds $20,000 and the number of transactions exceeds 200” | ✓ verified |
FED_1099K_TXN_THRESHOLD |
200 | statutory | IRS IR-2025-107 (23 Oct 2025), same sentence — 'exceeds 200' Quoted from the source: “and the number of transactions exceeds 200” | ✓ verified |
Home office, simplified method 2
The prescribed rate per square foot and the square-footage cap.
| constant | value | basis | source_document | verified_on |
|---|---|---|---|---|
HOME_OFFICE_MAX_SQFT |
300 | prescribed | Rev. Proc. 2013-13, via IRS Tax Topic 509 Quoted from the source: “up to a maximum of 300 square feet” | ✓ verified |
HOME_OFFICE_RATE |
5 | prescribed | Rev. Proc. 2013-13, via IRS Tax Topic 509 (Business use of home) Quoted from the source: “prescribed rate of $5 per square foot of the portion of the home used for business (up to a maximum of 300 square feet)” | ✓ verified |
Was die Spalte „basis“ bedeutet
Sie beantwortet eine einzige Frage: Wann muss diese Zahl erneut gelesen werden? Genau daran entscheidet sich, ob eine Tabelle würdig altert oder im Januar still und leise falsch ist.
- indexed
- Inflation-adjusted every year. Must be re-read from the new revenue procedure (or the SSA base page) before any later tax year is modelled.
- statutory
- Fixed in the Internal Revenue Code with no inflation adjustment. Changes only if Congress acts.
- structural
- A rate, ratio, date rule or form mechanic. Changes only if the IRS redesigns the form.
- indexed-from-2027
- Fixed for tax year 2026 but scheduled to start indexing for years beginning after 2026. The value most likely to be silently wrong in a model carried forward.
- annual-notice
- Set by the IRS for the year in a notice, and capable of being changed mid-year by a later announcement — as the 2026 business mileage rate was.
- prescribed
- A rate prescribed by a revenue procedure and left unchanged since. Not indexed; re-check only if that procedure is superseded.
Die vollständigen Tarifstufen
Einige Zeilen der Tabelle stehen für ganze Tarife. Diese sind hier vollständig abgedruckt und stecken vollständig in der JSON-Datei.
2026 tax rate schedules (ordinary_brackets_2026)
Single
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $12,400 | $1,240 | 12% |
| $50,400 | $5,800 | 22% |
| $105,700 | $17,966 | 24% |
| $201,775 | $41,024 | 32% |
| $256,225 | $58,448 | 35% |
| $640,600 | $192,979.25 | 37% |
Married filing jointly
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $24,800 | $2,480 | 12% |
| $100,800 | $11,600 | 22% |
| $211,400 | $35,932 | 24% |
| $403,550 | $82,048 | 32% |
| $512,450 | $116,896 | 35% |
| $768,700 | $206,583.50 | 37% |
Married filing separately
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $12,400 | $1,240 | 12% |
| $50,400 | $5,800 | 22% |
| $105,700 | $17,966 | 24% |
| $201,775 | $41,024 | 32% |
| $256,225 | $58,448 | 35% |
| $384,350 | $103,291.75 | 37% |
Head of household
| Taxable income over | Base tax | Rate on the excess |
|---|---|---|
| $0 | $0 | 10% |
| $17,700 | $1,770 | 12% |
| $67,450 | $7,740 | 22% |
| $105,700 | $16,155 | 24% |
| $201,750 | $39,207 | 32% |
| $256,200 | $56,631 | 35% |
| $640,600 | $191,171 | 37% |
Qualifying surviving spouse uses the married-filing-jointly schedule (26 U.S.C. 1(j)(2)(A)).
Standard deduction and Additional Medicare Tax thresholds
Standard deduction (standard_deduction_2026)
| Single | $16,100 |
|---|---|
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
Additional Medicare Tax at 0.9% above (additional_medicare_thresholds)
| Single | $200,000 |
|---|---|
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
| Head of household | $200,000 |
| Qualifying surviving spouse | $200,000 |
Section 199A thresholds and phase-in ranges
| Filing status | Threshold | Top of phase-in | Phase-in width |
|---|---|---|---|
| Single | $201,750 | $276,750 | $75,000 |
| Married filing jointly | $403,500 | $553,500 | $150,000 |
| Married filing separately | $201,775 | $276,775 | $75,000 |
| Head of household | $201,750 | $276,750 | $75,000 |
| Qualifying surviving spouse | $201,750 | $276,750 | $75,000 |
Deduction rate 20%. Minimum deduction $400 where aggregate qualified business income from active trades or businesses is at least $1,000 (26 U.S.C. 199A(i), added by OBBBA sec. 70105(b); not indexed until 2027).
Self-employment tax and the estimated-tax tests
Schedule SE
| Net earnings factor | 92.35% |
|---|---|
| Filing floor | $400 |
| Social security (OASDI) rate | 12.4% |
| Medicare rate | 2.9% |
| Deductible share | 50% |
| Social security wage base | $184,500 |
Form 1040-ES safe harbour
| Of this year's tax | 90% |
|---|---|
| Of last year's tax | 100% |
| Of last year's tax, higher incomes | 110% |
| Prior-year AGI that triggers it | $150,000 |
| …filing separately | $75,000 |
| De minimis: no payments below | $1,000 |
2026 payment due dates: · · · . Business standard mileage rate $0.725 per mile before 2026-07-01, $0.76 per mile from 2026-07-01.
Annualised instalment method (Pub. 505 Worksheet 2-9)
| Period ends | 2026-03-31 | 2026-05-31 | 2026-08-31 | 2026-12-31 |
|---|---|---|---|---|
| Annualisation multiplier | ×4 | ×2.4 | ×1.5 | ×1 |
| Applicable percentage | 22.5% | 45% | 67.5% | 90% |
| Prorated social security limit | $46,125 | $76,875 | $123,000 | $184,500 |
| Annualised OASDI rate | 49.6% | 29.76% | 18.6% | 12.4% |
| Annualised Medicare rate | 11.6% | 6.96% | 4.35% | 2.9% |
| Half-of-SE-tax divisor | ÷8 | ÷4.8 | ÷3 | ÷2 |
Was wir darauf gebaut haben
Rechner für vierteljährliche Steuervorauszahlungen
Der kostenlose Rechner, der diese Konstanten unmittelbar nutzt — was du für 2026 schuldest, verteilt auf die vier Zahlungstermine.
USA: Steuern für Selbstständige — Formular 1099 & Quartalszahlungen · Steuerjahr 2026
Die kostenpflichtige Arbeitsmappe, für die diese Tabelle entstand: annualisierte Raten, ein Zahlungskalender und jede Zahl rückverfolgbar bis zur Zeile, die sie erzeugt hat.
Das ist eine Nachschlagetabelle, keine Steuerberatung. Prüfe jede Zahl am verlinkten Originaldokument, bevor du dich darauf verlässt.
