US calculators — federal income tax, paycheck, capital gains, self-employment tax, HSA, IRA, RMD
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These calculators use the tax year 2026 federal figures: the $16,100 / $32,200 / $24,150 standard deductions and seven-bracket rate tables from IRS release IR-2025-103 and Rev. Proc. 2025-32, the $49,450 / $98,900 long-term capital gains thresholds, the $184,500 Social Security wage base from ssa.gov, the $4,400 / $8,750 HSA limits from Rev. Proc. 2025-19, the $7,500 IRA and $24,500 401(k) limits, and the Uniform Lifetime Table from 26 CFR 1.401(a)(9)-9. Each page shows the date its figures were checked and links to the source.
They cover federal tax only — state and local income tax is entered as a percentage where it matters — and they estimate rather than file: credits, itemised deductions, AMT and phase-outs beyond those modelled are noted on each page. Nothing here is tax advice.
Estimate your 2026 federal income tax from income, filing status and deductions — bracket-by-bracket breakdown, marginal and effective rates, credits, refund or balance due, plus a state and FICA estimate for take-home. Figures checked against IRS IR-2025-103.
For tax year 2026 the standard deduction is $16,100 (single), $32,200 (married filing jointly) and $24,150 (head of household), and taxable income is taxed in seven brackets from 10% to 37% — single filers pay 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. A single filer with $82,000 AGI pays about $9,210, an effective rate of 11.2%.
Federal tax on a stock, crypto or property sale for 2026 — long-term 0%/15%/20% rates stacked on your income, short-term comparison, 3.8% NIIT, home-sale exclusion, losses and a state estimate. Thresholds from Rev. Proc. 2025-32.
For 2026, long-term capital gains (assets held over a year) are taxed at 0% up to $49,450 of taxable income for single filers ($98,900 joint), 15% up to $545,500 ($613,700 joint) and 20% above, stacked on top of other income; short-term gains are ordinary income. A 3.8% net investment income tax applies above $200,000 / $250,000 MAGI. Crypto is taxed as property on the same rules; a primary home enjoys a $250,000 / $500,000 exclusion.
Self-employment tax for 2026 (12.4% Social Security to the $184,500 wage base, 2.9% Medicare, 0.9% additional), the deductible half, federal income tax with the QBI deduction, and the monthly and quarterly amounts to set aside.
Self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net profit, with Social Security capped at $184,500 of 2026 earnings and 0.9% additional Medicare above $200,000 / $250,000; half of it is deductible. On $90,000 of profit the SE tax is about $12,717, and with federal income tax after the standard and QBI deductions the total federal bill is about $19,300 — 21.5% of profit.
Quarterly estimated payments for 2026 from projected self-employment and other income — current-year (90%) vs prior-year (100%/110%) safe harbours, withholding credit, amounts already paid and the 2026 due dates.
Estimated taxes are due 15 April, 15 June, 15 September and 15 January if you expect to owe $1,000 or more after withholding. You avoid penalties by paying the smaller of 90% of this year's tax or 100% of last year's (110% if last year's AGI exceeded $150,000), in four equal instalments; withholding from wages counts as paid evenly through the year.
How much more you can contribute to an HSA for 2026 after employer contributions, catch-up and month pro-rating, the per-paycheck amount to max out, the tax saved and what it grows to if invested. Limits from Rev. Proc. 2025-19.
The 2026 HSA contribution limit is $4,400 for self-only and $8,750 for family HDHP coverage, plus $1,000 at age 55+, including employer contributions, pro-rated by months of coverage unless the last-month rule applies. Payroll contributions avoid income tax and 7.65% FICA; growth and medical withdrawals are tax-free, making the HSA the most tax-efficient account available.
Net pay per paycheck for 2026 after federal withholding, Social Security, Medicare, 401(k), pre-tax health premiums and a state estimate — bi-weekly, semi-monthly, monthly or weekly. IRS and SSA figures checked.
A US paycheck loses federal income tax (withheld per your W-4 using the 2026 brackets after the standard deduction), 6.2% Social Security up to the $184,500 wage base, 1.45% Medicare (plus 0.9% above $200,000), state income tax, and pre-tax deductions such as 401(k) and health premiums. On an $85,000 salary with 6% 401(k) and 5% state tax, bi-weekly take-home is about $2,254 — roughly 21% of gross goes to taxes.
The 1099 hourly rate that equals a W-2 salary and benefits after both halves of FICA, costs, the QBI deduction and 2026 taxes — or a side-by-side of a specific contractor offer against an employee offer.
A 1099 contractor must earn more than a W-2 employee's hourly pay because they pay both halves of Social Security and Medicare (15.3%), buy their own benefits, are unpaid for time off and carry business costs — typically 1.3–1.6× the W-2 hourly rate. Matching a $90,000 salary with $12,000 of benefits at 1,800 billable hours and $15,000 of costs needs about $70 an hour in 2026, partly offset by the 20% QBI deduction.
Bonus take-home after 22% federal supplemental withholding (or the aggregate method), Social Security, Medicare, state and 401(k), the true tax at your bracket, over- or under-withholding, and the gross-up for a target net.
Bonuses are withheld at a flat 22% federal rate (37% above $1 million) plus 6.2% Social Security, 1.45% Medicare and state tax, so 30–40% can come off the cheque — but the bonus is taxed as ordinary income at your bracket when you file, and any over-withholding returns as a refund. A $10,000 bonus with 5% state tax nets about $6,535.
Your 2026 required minimum distribution from the IRS Uniform Lifetime Table, the percentage of the balance, deadline, 25% penalty, tax estimate, starting age by birth year and a 15-year projection. Table confirmed against 26 CFR 1.401(a)(9)-9.
A required minimum distribution = last year's 31 December balance ÷ the IRS Uniform Lifetime Table divisor for your age (26.5 at 73, 24.6 at 75, 20.2 at 80, 12.2 at 90). RMDs start at 73 for those who turned 72 after 2022 and at 75 for anyone born in 1960 or later; the first can be delayed to 1 April of the next year. Missing one costs a 25% excise tax (10% if corrected within two years). A $650,000 balance at 75 requires about $26,423.
Roth vs traditional IRA on equal pre-tax dollars for 2026 — balance at retirement for each, the invested tax saving, the break-even retirement tax rate and a verdict, with the $7,500 / $8,600 limits confirmed on irs.gov.
A traditional IRA deducts now and taxes withdrawals later; a Roth taxes now and withdraws tax-free. With equal tax rates now and in retirement — and the traditional tax saving invested — the two end close to equal, so the choice is a bet on your future rate: traditional if you are in a high bracket now, Roth if you are in a low one or want flexibility (no RMDs). The 2026 limit is $7,500, or $8,600 at age 50+.
Your 2026 child tax credit: $2,200 per child under 17 and $500 for other dependants, the refundable portion (up to $1,700, 15% of earned income over $2,500), the $200,000 / $400,000 phase-out and how much actually reduces your tax — figures confirmed against Rev. Proc. 2025-32.
The 2026 child tax credit is $2,200 per qualifying child under 17 (plus $500 for other dependants), reduced by $50 for every $1,000 of modified AGI above $200,000 ($400,000 joint). Up to $1,700 per child is refundable as the additional child tax credit, limited to 15% of earned income above $2,500. The child needs a Social Security number and must live with you more than half the year.
Compare two Social Security claiming ages: monthly benefit at each (early reduction and delayed credits), nominal and discounted break-even age, lifetime benefits to any life expectancy with COLA, and the survivor-benefit effect.
Claiming at 62 pays 70% of your full-retirement-age benefit (FRA 67); waiting to 70 pays 124% — 77% more per month for life, plus COLAs on the larger base. The nominal break-even between 62 and 70 is around age 80; a discounted break-even is a few years later. Delaying also raises a surviving spouse's benefit, so couples usually delay the higher earner's claim.
Estimate your Social Security retirement benefit from average career earnings using the 2026 bend points ($1,286 / $7,749 confirmed on ssa.gov): PIA at full retirement age, the amount at 62, 65, 67 or 70, replacement rate and spousal benefit.
Social Security's 2026 formula pays 90% of the first $1,286 of average indexed monthly earnings, 32% up to $7,749 and 15% above that — the primary insurance amount at full retirement age. Average earnings of $75,000 over 35 years give roughly $2,745 a month at 67, about 44% of pay; $1,921 at 62 and $3,404 at 70. Fewer than 35 years of earnings lowers the average with zeros.
How much of your Social Security is taxable in 2026 — provisional income against the $25,000 / $32,000 and $34,000 / $44,000 thresholds, the 50% and 85% tiers, the $6,000 senior deduction, federal tax owed and the effective rate on your next IRA dollar.
Up to 50% of Social Security is taxable when provisional income (AGI + tax-exempt interest + half of benefits) exceeds $25,000 single / $32,000 joint, and up to 85% above $34,000 / $44,000. The 2026 $6,000 senior deduction (per person 65+, phasing out above $75,000 / $150,000 MAGI) offsets much of that tax for moderate incomes, but benefits remain technically taxable.
Should you itemize in 2026? Compares the $16,100 / $32,200 standard deduction (plus age additions) with SALT under the new $40,400 cap, mortgage interest, charity and medical above 7.5% of AGI, and shows the tax saved.
Itemize in 2026 only if SALT (capped at $40,400, or $20,200 separately, phasing down above $505,000 of income), mortgage interest on up to $750,000 of debt, charitable gifts and medical costs above 7.5% of AGI together beat the standard deduction of $16,100 single, $32,200 joint or $24,150 head of household (plus $1,650–2,050 per person 65 or older). The higher SALT cap makes itemizing worthwhile again for many homeowners in high-tax states.
The tax cost of converting a traditional IRA to a Roth in 2026 — which brackets the conversion fills, federal and state tax, the Roth vs stay-traditional outcome after growth, break-even retirement tax rate and a bracket-fill suggestion.
A Roth conversion adds the converted amount to your taxable income in the year of conversion, taxed at ordinary rates on top of your other income. It pays off when your tax rate now is lower than in retirement, when the tax can be paid from outside money, and when the money has years to grow tax-free; the usual tactic is to convert just enough each year to fill your current bracket, especially in low-income years before RMDs and Social Security.
Project college costs, your 529 balance at enrolment, the shortfall, the monthly contribution needed, the tax-free growth advantage, state deduction value and the $19,000 gift-tax exclusion rules.
A 529 plan grows and pays out tax-free for tuition, fees, room and board, books, computers, up to $10,000 a year of K-12 tuition and $10,000 of student loans; non-qualified withdrawals pay tax plus 10% on earnings. Contributions count as gifts — $19,000 per donor per child in 2026, or $95,000 using the 5-year election — and about 30 states give a deduction. Up to $35,000 of leftovers can roll to the child's Roth IRA after 15 years.
Federal gift tax on this year's gifts (the $19,000 annual exclusion, gift-splitting, lifetime exemption used) and federal estate tax on an estate (marital and charitable deductions, portability, the $15,000,000 exemption and 40% rate) — figures confirmed against Rev. Proc. 2025-32.
In 2026 you can give $19,000 per recipient ($38,000 per couple) without filing a gift-tax return; larger gifts use up the $15,000,000 lifetime exemption (indexed, permanent under the 2025 law) rather than costing tax. Estates above the exemption, after debts, the unlimited marital and charitable deductions and any portability from a deceased spouse, pay 40% federal estate tax; twelve states and DC levy their own at lower thresholds.
Your 2026 or 2025 mileage deduction with the mid-year 2026 rate change (72.5¢ then 76¢ business, 20.5¢ then 23.5¢ medical, 14¢ charity) applied automatically, parking and tolls, estimated tax saved and a standard-rate vs actual-expense comparison.
The 2026 IRS standard mileage rate is 72.5¢ per business mile for 1 January–30 June and 76¢ from 1 July (medical 20.5¢ then 23.5¢; charity 14¢; 2025 was 70¢ / 21¢ / 14¢). Multiply miles by the rate, add parking and tolls, and deduct on Schedule C — it reduces self-employment tax too. Employees cannot deduct unreimbursed mileage federally; commuting never counts; keep a dated log.
Do you owe alternative minimum tax in 2026? AMTI with SALT and ISO add-backs, the exemption after the 50% phase-out above $500,000 / $1,000,000, the 26%/28% tentative minimum tax versus regular tax, and the ISO spread you can exercise AMT-free.
The alternative minimum tax recomputes tax on income with the state-tax deduction, ISO exercise spread and other preferences added back, less a 2026 exemption of $90,100 single / $140,200 joint (phasing out at 50% above $500,000 / $1,000,000), at 26% up to $244,500 and 28% above. You pay AMT only to the extent it exceeds regular tax; AMT paid on ISOs becomes a credit against future regular tax.
Your no-tax-on-tips deduction for 2025–2028: up to $25,000 of qualified tips, the $150,000 / $300,000 phase-out at $100 per $1,000, federal tax saved and what still applies (FICA, state tax) — figures confirmed against IRC §224 and irs.gov.
For 2025–2028, workers in tipped occupations can deduct up to $25,000 of reported qualified tips from federal income tax, whether or not they itemize; the deduction shrinks by $100 for every $1,000 of modified AGI above $150,000 ($300,000 joint). Tips still owe Social Security and Medicare tax (7.65%) and usually state income tax, and mandatory service charges do not count.
Your no-tax-on-overtime deduction for 2025–2028: only the FLSA premium (the half in time-and-a-half) counts, capped at $12,500 / $25,000 with a $150,000 / $300,000 phase-out — hours, W-2 figure, federal tax saved and hours needed to max it.
For 2025–2028, only the premium part of FLSA overtime — the half in time-and-a-half — is deductible from federal income tax, up to $12,500 ($25,000 joint), reduced by $100 per $1,000 of MAGI over $150,000 ($300,000 joint). At $30 an hour, 400 overtime hours give a $6,000 deduction worth about $1,320 in the 22% bracket; payroll tax and state tax still apply.
How much car loan interest you can deduct in 2025–2028: year-by-year interest on your loan, the $10,000 cap, the $100,000 / $200,000 phase-out at $200 per $1,000, the US-final-assembly test and the federal tax saved.
From 2025 to 2028 you can deduct up to $10,000 a year of interest on a loan for a new, personal-use vehicle under 14,000 lb that had its final assembly in the United States, without itemizing. The deduction falls $200 for every $1,000 of MAGI above $100,000 ($200,000 joint) and is gone at $150,000 / $250,000; used cars and leases do not qualify, and the VIN must be reported.
Your estimated 2026 earned income tax credit — maximum credit by number of children ($664 / $4,427 / $7,316 / $8,231), phase-in and phase-out, income ranges, investment-income and age checks — confirmed against Rev. Proc. 2025-32.
The 2026 earned income credit is worth up to $664 with no children, $4,427 with one, $7,316 with two and $8,231 with three or more, phasing in at 7.65–45% of earned income and phasing out from $10,860–23,890 of income ($18,140–31,160 joint) until it disappears at $19,540–62,974 ($26,820–70,244 joint). Investment income over $12,200 disqualifies you; childless workers must be 25–64. The credit is fully refundable.
Your 2026 child and dependent care credit under the new 50% / 35% / 20% schedule and $3,000 / $6,000 expense caps, compared with the $7,500 dependent care FSA — which combination saves more at your income.
From 2026 the child and dependent care credit is 50% of up to $3,000 / $6,000 of care expenses at AGI of $15,000 or less, falling one point per $2,000 of AGI to 35% (around $45,000) and then, above $75,000 ($150,000 joint), one point per $2,000 ($4,000 joint) to a 20% floor. The dependent care FSA limit rises to $7,500; FSA dollars reduce the credit's expense cap, so compare the FSA's all-in tax rate with your credit percentage.
Your 2026 qualified business income deduction: the 20% base, taxable-income limit, the $201,750 / $403,500 threshold and $75,000 / $150,000 phase-in, SSTB and W-2 wage / property limits, the new $400 minimum and the federal tax saved.
The qualified business income deduction is 20% of net income from a sole proprietorship, partnership, S corporation or rental business, limited to 20% of taxable income minus capital gains. In 2026 it is unrestricted below $201,750 of taxable income ($403,500 joint); over a $75,000 / $150,000 phase-in range the W-2 wage and property limits apply and specified service businesses lose the deduction entirely. The 2025 law made it permanent and added a $400 minimum.
Your home office deduction both ways — the $5-per-square-foot simplified method (max $1,500) and the regular method with rent or mortgage interest, utilities, insurance and depreciation — with the profit limit and the income plus self-employment tax saved.
Self-employed people can deduct a home office used regularly and exclusively for business either at $5 per square foot up to 300 sq ft ($1,500 maximum) or by the regular method — the office's share of rent or mortgage interest, property tax, insurance, utilities, repairs and depreciation plus direct office costs. The deduction cannot exceed business profit, reduces self-employment tax as well as income tax, and employees cannot claim it.
The true cost of an employee in 2026: employer Social Security (to $184,500) and Medicare, FUTA, state unemployment, health insurance, 401(k) match and other benefits — total cost, burden rate, hourly cost and the equivalent contractor rate.
An employee costs more than salary: employers pay 6.2% Social Security on wages up to $184,500 in 2026, 1.45% Medicare on all wages, 0.6% FUTA on the first $7,000 ($42) and state unemployment on each state's wage base, plus health insurance, retirement match, workers' compensation and paid leave. Payroll taxes alone add about 8–10%; the all-in burden is typically 1.25–1.4 times salary.
Your 2026 Medicare Part B and Part D IRMAA surcharge from 2024 income — tier, premium per person ($202.90 to $689.90), annual household cost, distance to the next bracket and a 2028 projection — brackets confirmed on ssa.gov.
In 2026 the standard Medicare Part B premium is $202.90 a month. Higher earners pay an income-related surcharge based on their 2024 return: Part B rises to $284.10 above $109,000 of MAGI ($218,000 joint), $405.80 above $137,000 / $274,000, $527.50 above $171,000 / $342,000, $649.20 above $205,000 / $410,000 and $689.90 at $500,000 / $750,000, with Part D add-ons of $14.50 to $91.00. The brackets are cliffs; Form SSA-44 lets you appeal after retirement or another life-changing event.
Project a Trump Account for your child: the $1,000 federal seed for 2025–2028 births, up to $5,000 a year of contributions (employer up to $2,500), growth to 18, 30 and 65, tax on withdrawal and a comparison with a 529 — rules per IRS IR-2025-117.
A Trump Account is a new tax-deferred account for children under 18: US-citizen children born 2025–2028 receive a $1,000 federal seed, and families can add up to $5,000 a year (employers up to $2,500 of that, tax-free) from 4 July 2026, invested in US-stock index funds. At 18 it becomes a traditional IRA — contributions come back tax-free, the seed and growth are taxed on withdrawal, with the 10% early-withdrawal penalty waived for college, a first home and other IRA exceptions.
Your 2026 FHA mortgage payment: 3.5% down, the 1.75% upfront MIP, the annual MIP rate and duration for your LTV, taxes, insurance and HOA, the county limit check ($541,287 floor / $1,249,125 ceiling) and a conventional-loan comparison — HUD figures confirmed.
An FHA loan needs 3.5% down (580+ credit score) and charges mortgage insurance twice: 1.75% of the loan upfront, usually financed, and an annual MIP of 0.55% for the typical 30-year loan with under 5% down (0.50% with 5–10% down, 0.70–0.75% above $726,200), paid monthly for the life of the loan unless you put 10% down. The 2026 one-unit limit is $541,287 in most counties and up to $1,249,125 in high-cost areas.
Your VA funding fee for a purchase, cash-out refinance or IRRRL — first or subsequent use, by down payment (2.15%, 1.5%, 1.25%, 3.3%, 0.5%) — plus what financing it costs and a comparison with FHA and conventional mortgage insurance. Rates confirmed on va.gov.
The VA funding fee is 2.15% of the loan for a first-use purchase with less than 5% down and 3.3% on subsequent use; 1.5% with 5% down and 1.25% with 10% down regardless of use; 2.15% / 3.3% for cash-out refinances and 0.5% for an IRRRL. Veterans receiving disability compensation, active-duty Purple Heart recipients and surviving spouses on DIC are exempt. It is usually financed, which adds interest, but VA loans have no monthly mortgage insurance.
Is your mortgage jumbo in 2026? Checks the $832,750 baseline and $1,249,125 high-cost limits and compares a single jumbo loan, a conforming first with a piggyback second, and a larger down payment on monthly payment and 30-year interest.
A jumbo loan is any mortgage above the conforming limit — $832,750 for a one-unit home in most counties in 2026, up to $1,249,125 in high-cost areas and $1,873,675 in Alaska and Hawaii. Jumbo loans need stronger credit, 10–20% down and reserves; when a loan is only slightly over the limit, a conforming first mortgage plus a piggyback second, or a bigger down payment, can be cheaper — compare the monthly payments with real rate quotes.
Your monthly PMI, when you can request cancellation at 80% LTV and when it ends automatically at 78% (sooner with appreciation or extra payments), total PMI paid, the cash needed to skip it and the effective cost of not putting 20% down.
Private mortgage insurance costs roughly 0.2%–2.25% of the loan per year on conventional loans with less than 20% down, depending on credit score and LTV. Under the Homeowners Protection Act you can request cancellation once the balance reaches 80% of the original value, it must end automatically at 78%, and most servicers allow cancellation at 80% of a new appraisal after two years. Extra principal payments and appreciation shorten the PMI period.
Your front-end and back-end debt-to-income ratios against conventional (28/36, up to 50%), FHA (31/43) and VA (41%) guidelines — the maximum housing payment and loan you qualify for, debt to pay off and the income needed.
Debt-to-income ratio is your monthly debt payments divided by gross monthly income. Lenders look at the front-end (housing only) and back-end (all debts) ratios: conventional guidelines are 28/36 with automated approvals up to 45–50%, FHA allows 31/43 and up to 56.9% with compensating factors, and VA uses 41% alongside residual income. Each $100 of monthly debt removes about $15,000 of mortgage capacity at 6.5%.
Your rental property's DSCR by the rent ÷ PITIA or NOI ÷ debt-service method — whether it clears the lender's 1.0–1.25 minimum, the rent needed, the maximum loan and down payment, and monthly cash flow after PITIA.
A DSCR loan qualifies the property rather than the borrower: most residential DSCR lenders divide gross monthly rent by the full payment (principal, interest, taxes, insurance, HOA) and want 1.25 or higher for the best terms, 1.0–1.24 at a higher rate, and rarely lend below 1.0. Expect 20–25% down, rates 0.5–1.5 points above conventional, prepayment penalties and no income documentation.
Full rental property analysis: NOI, cap rate, mortgage, cash flow, cash-on-cash return, depreciation tax shield (27.5 years), principal paydown, appreciation, total first-year return, 1% and 50% rule checks and a 5-year projection.
Judge a rental by net operating income (rent less vacancy and operating costs, before the mortgage), cap rate (NOI ÷ price — 4–6% is typical for good single-family markets) and cash-on-cash return (cash flow after the mortgage ÷ cash invested). Add principal paydown, appreciation and the depreciation tax shield (building ÷ 27.5 years) for total return; at 2025–26 rates a cap rate below the loan rate means negative leverage and thin cash flow.
House-flip analysis: the 70% rule maximum offer, acquisition, rehab with contingency, hard-money interest and points, holding and selling costs, gross and after-tax profit, return on cash, annualised return and break-even sale price.
The 70% rule says pay no more than 70% of the after-repair value minus repair costs, leaving ~30% for financing, holding, selling costs and profit. A typical flip loses 12–18% of ARV to those costs — hard-money interest at 10–13% plus points, 6–8% selling costs, taxes and utilities while you hold — and the profit is taxed as ordinary income plus 15.3% self-employment tax for regular flippers, not as capital gains.
The tax on selling an investment property — depreciation recapture at up to 25%, long-term gains at 15/20%, 3.8% NIIT and state — versus deferring it all with a 1031 exchange, with the equal-value / equal-debt check, boot, carried-over basis and extra buying power.
Selling an investment property triggers depreciation recapture at up to 25%, long-term capital gains at 15–20% (2026 15% band to $545,500 single / $613,700 joint), 3.8% net investment income tax above $200,000 / $250,000 of MAGI, and state tax. A 1031 exchange defers all of it if you buy like-kind real estate of equal or greater value, reinvest all equity and replace the debt, identifying within 45 days and closing within 180 through a qualified intermediary; any cash or debt relief taken is taxable boot.
Cost segregation with 100% bonus depreciation (restored for property acquired after 19 Jan 2025): year-1 deduction and tax saved versus straight-line 27.5/39-year depreciation, study-fee payback, lower later deductions, recapture at sale and net present value over your hold.
A cost segregation study reclassifies 20–40% of a building's cost from 27.5- or 39-year depreciation into 5-, 7- and 15-year property, which qualifies for 100% bonus depreciation under the 2025 law for property acquired after 19 January 2025 — so a $1.2 million depreciable basis can produce a $300,000+ first-year deduction instead of $44,000. It is a timing benefit: later deductions are smaller and the excess is recaptured on sale, and the loss is passive unless you are a real estate professional or run a short-term rental you materially participate in.
Your maximum 2026 solo 401(k), SEP IRA and SIMPLE IRA contributions from net profit or S-corp wages — the $24,500 deferral, catch-ups, the 20%/25% employer share, the $72,000 overall cap and the federal tax saved. IRS 2026 limits confirmed.
In 2026 a solo 401(k) allows $24,500 of employee deferrals (plus $8,000 catch-up at 50, $11,250 at 60–63) and an employer contribution of 25% of W-2 wages or 20% of net self-employment profit, up to $72,000 combined plus catch-up. A SEP IRA allows only the employer share — the same 25%/20%, capped at $72,000 — so below roughly $360,000 of compensation the solo 401(k) always permits more.
LLC (sole proprietor) vs S-corp for 2026: self-employment tax versus payroll tax on a reasonable salary, income tax with the QBI deduction under each, extra S-corp costs, the annual saving, salary sensitivity and the break-even profit for electing.
An S-corp saves self-employment tax by splitting profit into a reasonable W-2 salary (subject to 15.3% FICA) and distributions (no payroll tax), while an LLC taxed as a sole proprietorship pays 15.3% on all net earnings up to the $184,500 wage base. The saving is offset by payroll and filing costs, a smaller QBI deduction (salary is not QBI) and state entity taxes, so the election usually pays off above $60,000–80,000 of profit.
Your SBA 7(a) loan payment with the FY2026 upfront guaranty fee (2% / 3% / 3.5–3.75%, or waived for veterans and small manufacturers), total interest, effective APR including fees, the 0.55% lender service fee, debt service coverage and prepayment rules.
SBA 7(a) loans run up to $5,000,000 at variable rates of prime plus 2.25–6.5% with terms of 10 years (working capital, equipment) or 25 years (real estate). FY2026 upfront guaranty fees are 2% of the guaranteed portion for loans up to $150,000, 3% to $700,000, and 3.5% up to $1 million of guaranteed amount plus 3.75% above — waived for veteran-owned SBA Express loans and small manufacturers — and can be financed; prepayment penalties apply only to terms of 15+ years.
Value a small business four ways — SDE multiple, EBITDA multiple, revenue multiple and discounted cash flow — with the asset-based floor, a valuation range, implied margins and the buyer’s payback period.
Small businesses are usually valued at a multiple of seller's discretionary earnings (profit plus the owner's compensation and add-backs) — typically 2–3.5× for owner-operated businesses — or 4–7× EBITDA for companies with a management team, cross-checked against a revenue multiple, a discounted cash flow at a 20–30% discount rate and the net value of tangible assets as a floor. Buyers using SBA financing need the cash flow to cover the loan at about 1.25×.
The true cost of factoring an invoice: cash advanced, the discount fee by 30-day period or flat, rebate, cost as a percentage of the invoice, annualised APR, the late-payment scenario, annual cost at your volume and a comparison with early-payment discounts and a bank line.
Invoice factoring advances 80–90% of an invoice immediately and charges a discount fee of roughly 1–5% per 30 days until the customer pays; a 2%-per-30-days fee on a 45-day invoice costs 4% of face value, which is close to 40% annualised on the cash actually advanced. Non-recourse factoring costs more but shifts customer credit risk to the factor; compare with a bank line of credit or early-payment discounts.
Convert a merchant cash advance factor rate into a real APR: total payback, cost and fees, daily or weekly payment or holdback, term, share of revenue, the extra sales needed to cover the cost and a comparison with a 15% loan.
A merchant cash advance quotes a factor rate — repay $1.30 per $1 advanced, for example — rather than an interest rate, and because repayment starts immediately through daily or weekly debits the APR equivalent is typically 40–150%: a 1.30 factor over 9 months of daily payments is roughly an 80% APR. The cost is fixed regardless of early repayment, which is why MCAs should be a last resort after SBA loans, lines of credit and factoring.
Lease or buy equipment? Present value of after-tax cost under each — loan payments, §179 / 100% bonus depreciation, resale value, lease payments, buyout and the implied lease rate — plus year-1 cash flow and the break-even lease payment. IRS 2026 limits confirmed.
Buying equipment usually wins in 2026 for profitable businesses because the entire price can be deducted in year one under 100% bonus depreciation or the $2,560,000 §179 limit, while lease payments are deductible only as paid; compare the present value of after-tax cash flows, including the tax saving on depreciation, the resale value and the lease's implied interest rate (often 8–20%). Leasing wins when cash is tight, there is no profit to shield or the equipment becomes obsolete quickly.
Your monthly student loan payment under the new Repayment Assistance Plan (1–10% of AGI, $50 per dependent, $10 minimum), the interest subsidy, payoff time, total paid, forgiveness after 30 years or 120 PSLF payments, and payments at other incomes.
The Repayment Assistance Plan, available from 1 July 2026, sets payments at 1% to 10% of adjusted gross income in $10,000 bands ($10 a month below $10,000 of AGI, 10% above $100,000), minus $50 per dependent, with a $10 minimum. Interest the payment does not cover is waived and principal falls by at least $50 a month, so balances never grow; the remainder is forgiven after 30 years, or after 120 payments under PSLF.
Your Public Service Loan Forgiveness projection: payments remaining, monthly payment under RAP or IBR, total paid before forgiveness, the balance forgiven tax-free after 120 payments, the saving versus the standard plan and your forgiveness date.
Public Service Loan Forgiveness cancels the remaining Direct Loan balance, tax-free, after 120 qualifying monthly payments made while working full-time for a government or 501(c)(3) employer. The amount forgiven depends on the income-driven plan: RAP charges 1–10% of AGI, IBR 10% (15% for pre-2014 borrowers) of income above 150% of the poverty line, capped at the standard payment — the lower the payment, the more is forgiven.
Your 2026 ACA premium tax credit — income as a share of the poverty line, the applicable percentage (2.10%–9.96%, enhanced credits expired), expected contribution, monthly credit, net premium, cost-sharing reductions and how close you are to the 400% cliff.
The 2026 premium tax credit equals the benchmark second-lowest-cost Silver premium minus an expected contribution of 2.10% of income at 100% of the poverty line rising to 9.96% at 300–400% FPL; the enhanced 2021–2025 credits expired, so households above 400% of the 2025 poverty line ($62,600 single, $128,600 for four) get nothing in 2026. Incomes up to 250% FPL also get cost-sharing reductions on Silver plans, and pre-tax retirement or HSA contributions can keep MAGI under the cliff.
Lottery winnings after tax: the cash option, 24% federal withholding versus the real 37% bill, state tax, the 30-year escalating annuity after tax, and whether investing the lump sum beats the annuity — with the break-even return.
A lottery jackpot's cash option is usually 45–52% of the advertised amount; the lottery withholds 24% federal tax, but nearly all of a large prize is taxed at 37%, so expect to owe the difference at filing, plus state tax of 0–10.9%. You net roughly 55–63% of the cash option. The annuity pays 30 instalments rising 5% a year and is taxed as received; the lump sum invested at more than about 4–5% after tax usually ends up larger.
Term vs whole life side by side: the premium difference invested, guaranteed cash value, whole life’s implied return, protection after the term ends, the estate in either case and the return the side fund needs to match whole life.
Whole life costs 8–15 times a term policy for the same death benefit because most of the premium builds cash value at a guaranteed 2–4%. Buying term and investing the difference at 5–7% typically exceeds the guaranteed cash value by year 20–30; whole life wins on guarantees, tax-free loans, permanent coverage and forced saving. Compare guaranteed, not illustrated, cash values and the return the side fund needs to match them.
Your disability-income gap: take-home pay versus the after-tax group LTD benefit and Social Security, the monthly shortfall, the individual own-occupation benefit to buy, its likely cost and whether savings cover the elimination period.
Aim to replace 60–70% of gross income tax-free. Group long-term disability usually pays 60% of base salary, is taxable when the employer pays the premium, is capped monthly and ends when you leave the job; Social Security Disability is strict and slow. An individual own-occupation policy fills the gap for about 1–3% of income a year, with a 90-day elimination period that your emergency fund should cover.
Project what long-term care will cost when you need it, the lump sum or monthly saving to self-fund it, and whether a long-term care policy’s benefit pool covers the need — with Medicaid and Medicare realities.
Long-term care costs about $6,000 a month for a home health aide or assisted living and over $10,000 for a private nursing-home room in 2025, rising 4–6% a year; roughly 70% of people turning 65 will need some care, averaging about three years. Medicare covers at most 100 days of skilled nursing, and Medicaid pays only after assets are spent down, so families either self-fund (realistic above $2–3 million) or buy traditional or hybrid LTC insurance in their mid-50s to early 60s.
Tax on selling inherited or gifted property: the stepped-up (or carryover) basis, the gain, federal capital gains, NIIT and state tax, how much the step-up saved versus a lifetime gift, the home-sale exclusion and the estate-tax check.
Inherited property takes a stepped-up basis equal to its fair market value at the owner's death, so appreciation during their life is never taxed and selling soon afterwards produces little or no gain; gifts made during life carry the giver's original basis and the whole gain is taxed when sold. Retirement accounts do not step up. Gains on inherited property are automatically long-term, taxed at 0/15/20% plus 3.8% NIIT above $200,000 / $250,000 of MAGI.
Can you contribute to a Roth IRA in 2026? Your allowed amount in the $153,000–$168,000 / $242,000–$252,000 phase-out, the backdoor route with the pro-rata tax on existing IRA balances, how to fix it, and what a Roth is worth over 25 years.
In 2026 direct Roth IRA contributions ($7,500, or $8,600 at 50+) phase out between $153,000 and $168,000 of MAGI for single filers and $242,000 to $252,000 for joint filers. Above that, the backdoor Roth — a non-deductible traditional IRA contribution converted to Roth — has no income limit, but the pro-rata rule taxes the conversion in proportion to any pre-tax IRA balances you hold, which can be avoided by rolling them into a 401(k).
How much of your 2026 traditional IRA contribution is deductible — by filing status, income and whether you or your spouse have a workplace plan — the tax saved, the non-deductible remainder and whether a Roth is the better home for it.
A traditional IRA contribution ($7,500 in 2026, $8,600 at 50+) is fully deductible if neither you nor your spouse has a workplace plan. If you are covered, the deduction phases out between $81,000 and $91,000 of MAGI (single) or $129,000 and $149,000 (joint); if only your spouse is covered, between $242,000 and $252,000. Phased-out amounts are better directed to a Roth IRA or a backdoor Roth than left as non-deductible contributions.
Your 2026 Saver's Credit — the 50% / 20% / 10% rate at your AGI, eligible contributions up to $2,000 per person, the non-refundable limit, the combined benefit with the pre-tax deduction and the contribution that would lift you into a better tier.
The 2026 Saver's Credit is 50%, 20% or 10% of up to $2,000 of retirement contributions per person — a maximum of $1,000 ($2,000 joint) — for filers 18+ who are not students or dependants, with AGI up to $40,250 single, $60,375 head of household or $80,500 joint (the 50% tier ends at $24,250 / $36,375 / $48,500). It is non-refundable and stacks with the deduction for pre-tax contributions; from 2027 it becomes the refundable Saver's Match.
Your 2026 charitable deduction under the new rules — the $1,000 / $2,000 non-itemiser deduction, the 0.5% AGI floor, itemise vs standard, capital gains avoided by donating stock, the 37%-bracket haircut, AGI limits, bunching and QCDs.
From 2026, non-itemisers can deduct $1,000 ($2,000 joint) of cash gifts to public charities (not donor-advised funds), while itemisers deduct only gifts above 0.5% of AGI, cash up to 60% of AGI and appreciated securities up to 30%, and 37%-bracket taxpayers get only 35% value. Donating appreciated stock avoids the capital gains tax as well; bunching gifts through a donor-advised fund clears the standard deduction; after 70½, qualified charitable distributions of up to $108,000 from an IRA are excluded from income entirely.
Tax saved this year by harvesting losses — netting against short- and long-term gains, the $3,000 ordinary-income deduction, carry-forward, the deferred tax from a lower basis, the net benefit over your holding period and the wash-sale window dates.
Harvested losses offset capital gains (short-term against short-term first, then long-term, then across), then up to $3,000 of ordinary income a year, with the remainder carried forward indefinitely. The saving is mainly tax deferral — the replacement position has a lower basis — plus a rate arbitrage when short-term losses offset ordinary income. The wash-sale rule disallows the loss if you buy the same or a substantially identical security within 30 days before or after, in any account.
Not tax or legal advice.
These calculators give estimates from published rules. Each page states its assumptions and the date its figures were last checked. Confirm with a qualified professional before relying on a figure for a real transaction.
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