US Federal Income Tax Guide 2025: IRS Brackets, FICA, All Deductions & Credits Explained

The 2025 US tax year (filed in 2026) features permanently extended TCJA provisions under the One Big Beautiful Bill Act (OBBBA), expanded standard deductions, and a raised SALT cap of $40,000. This guide covers everything you need to estimate your federal tax liability.

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2025 Federal Tax Brackets — Single Filers

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

MFJ thresholds are exactly double. Standard deductions 2025: Single $15,750 · MFJ $31,500 · HOH $23,625.

Above-Line Deductions (Reduce AGI)

Traditional 401(k): up to $23,500 ($31,000 if 50+)
Traditional IRA: up to $7,000 ($8,000 if 50+)
HSA: $4,300 single / $8,550 family
Student loan interest: up to $2,500
Educator expenses: $300
Half of self-employment tax

Itemized Deductions (if exceeding standard)

SALT (State and Local Taxes): capped at $40,000 (OBBBA 2025 — raised from $10,000)
Mortgage interest on loans up to $750,000
Charitable donations: generally up to 60% of AGI (cash)
Medical expenses above 7.5% of AGI

FICA Taxes 2025

Tax	Employee Rate	Wage Base
Social Security	6.2%	$176,100
Medicare	1.45%	No limit
Additional Medicare	0.9%	Above $200K single

Key Tax Credits 2025

Child Tax Credit: $2,000 per child under 17
Child & Dependent Care: up to $3,000 expenses (1 child) / $6,000 (2+ children)
American Opportunity Credit: up to $2,500 per student
Energy credits: EV ($7,500), solar installation (30% of cost)

LTCG & Qualified Dividend Rates 2025

Taxable Income (Single)	LTCG Rate
Up to $47,025	0%
$47,026 – $518,900	15%
Above $518,900	20%

Related Calculators

Disclaimer: For accurate filing use IRS.gov or consult a CPA. Based on IRS Rev. Proc. 2025-32 and OBBBA 2025.