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Updated for 2025 Tax Year — Pick Your State + Filing Status

US Tax Calculator 2025

Calculate US federal + state income tax with 2025 IRS brackets, FICA (Social Security + Medicare), self-employment tax, the 21% corporate tax, and state sales tax. Switch between Single, MFJ, and Head of Household filing statuses — and pick your state.

Based on IRS 2025 published brackets and state revenue agency rates. State brackets shown are single-filer single-rate approximations; MFJ/HoH state amounts may differ from this estimate. Local sales taxes (city/county) are not modelled — use state-level rate as a baseline. Standard deduction applied as exemption; itemized deductions not modelled. v1 supports 10 states + a No-state-income-tax option. For informational purposes only — consult a CPA or enrolled agent for filing advice.

US Personal Income Tax Calculator

Combined federal + state income tax for the state and filing status you select. Includes FICA (Social Security 6.2% + Medicare 1.45%). Standard deduction is applied automatically based on filing status.

US Corporate Income Tax Calculator

Federal flat 21% corporate income tax (post-TCJA). State corporate tax varies by state (0% in WY/SD/NV, up to 11.5% in NJ) — not included in this estimate.

Self-Employment Tax Calculator

SE tax = Social Security 12.4% + Medicare 2.9% = 15.3% on net SE earnings (after the 92.35% adjustment). You can deduct half of the SE tax above-the-line on Form 1040.

US Sales Tax Calculator (varies by state)

State sales tax rate updates based on the state you select above. Local (city/county) sales tax is additional — most states add another 1–4% in metropolitan areas.

Key Facts About US Taxation

The IRS administers federal taxes. Each state has its own department of revenue. Federal + state stack independently.

7-Bracket Federal Tax

10% / 12% / 22% / 24% / 32% / 35% / 37% in 2025. Bracket thresholds depend on filing status — MFJ brackets are roughly twice the Single brackets up through 32%, then converge above $626k.

$15,000 Standard Deduction

Single filers deduct $15,000 in 2025. MFJ gets $30,000. Head of Household $22,500. Inflation-adjusted yearly. Most taxpayers take the standard rather than itemize after the 2017 SALT cap.

FICA — 7.65% Combined

Social Security 6.2% on wages up to $176,100 (2025) plus Medicare 1.45% on all wages. Employer matches. Self-employed pay both halves (15.3% SE tax) but can deduct half.

21% Corporate Tax

Federal corporate income tax has been flat 21% since the 2017 Tax Cuts and Jobs Act. State corporate rates add 0–11.5%. Pass-through entities (S-corps, LLCs) flow income to owners' personal returns instead.

9 States: No Income Tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming impose no broad state income tax on wages. Most make up for it with higher sales / property tax.

IRS Direct File

Free direct e-filing for federal returns. Most states accept their own free filers too. April 15 is the standard deadline; automatic 6-month extension is available — but payment is still due April 15.

Track Your US Taxes Automatically with Billing+

Create sales-tax-aware invoices, track tax-deductible business expenses, and generate Schedule C / Form 1099 ready reports — all from one app.

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How to Pay Tax in the US

Whether you're a W-2 employee, 1099 contractor, or running an LLC / S-corp — here's how US tax compliance works.

Get Your SSN or EIN, Set Up IRS Online Account

Every taxpayer needs a Social Security Number (SSN) (W-2 employees / sole proprietors) or Employer Identification Number (EIN) (businesses). Set up an account at IRS.gov to view your transcripts, balance, and notices.

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Understand Your Tax Obligations

W-2 employees: Employer withholds federal + state income tax + FICA. 1099 / self-employed: File Schedule C with Form 1040 + Schedule SE (15.3% SE tax). Pay quarterly estimated taxes if you'll owe $1,000+. LLC / S-corp / C-corp: Different forms (1065, 1120S, 1120) + state filings. Sales tax: Collect and remit to state DOR if you have nexus.

Keep Records and Pay Quarterly

Keep records for at least 3 years (IRS audit window) — 7 years if you have business losses. Self-employed and 1099 earners pay quarterly estimated taxes (April 15, June 15, Sept 15, Jan 15) to avoid underpayment penalties. Billing+ helps you track invoices and expenses for Schedule C.

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File Your Federal + State Returns

Form 1040 for individuals due April 15 (or next business day) following the tax year. Automatic 6-month extension via Form 4868 — but tax owed is still due April 15. File via IRS Direct File (free), commercial e-filers (TurboTax, H&R Block, FreeTaxUSA), or paper. Most states require a separate state return — many accept the IRS e-file portal.

Pay and Track Your Refund

Pay via IRS Direct Pay, EFTPS, debit / credit card, check, or money order. Refunds typically arrive in 21 days via direct deposit. Track at IRS.gov/refunds. Late filing penalty: 5% per month, max 25%. Late payment penalty: 0.5% per month plus interest.

Frequently Asked
Questions

Everything you need to know about US federal and state taxes for 2025.

What are the US federal tax brackets 2025?

Single filers: 10% to $11,925. 12% to $48,475. 22% to $103,350. 24% to $197,300. 32% to $250,525. 35% to $626,350. 37% above $626,350. Married Filing Jointly brackets are roughly double the Single thresholds (10% to $23,850, etc., up to 37% above $751,600). Head of Household sits between the two.

What is the standard deduction 2025?

$15,000 for Single filers. $30,000 for Married Filing Jointly. $22,500 for Head of Household. Inflation-adjusted yearly. You can take the standard OR itemize (Schedule A) — most taxpayers take the standard since the 2017 SALT $10,000 cap reduced the value of itemizing.

What is FICA?

The Federal Insurance Contributions Act tax funds Social Security and Medicare. Social Security: 6.2% on wages up to $176,100 (2025 wage base). Medicare: 1.45% on all wages, no cap. Plus an additional 0.9% Medicare surcharge on wages over $200,000 (single) / $250,000 (MFJ). Employer matches the 6.2% + 1.45%. Self-employed pay both halves via SE tax.

What is Self-Employment tax?

15.3% on net SE earnings (after the 92.35% adjustment). Breaks down to 12.4% Social Security (on the first $176,100) + 2.9% Medicare (no cap). You deduct half ($7.65% effective) above-the-line on Form 1040. Reported on Schedule SE. Required if net SE income exceeds $400.

What is the US corporate tax rate?

21% flat federal corporate income tax on C-corps, set by the 2017 Tax Cuts and Jobs Act. State corporate income tax varies — 0% in Wyoming, South Dakota, and Nevada; up to 11.5% in New Jersey. Pass-through entities (S-corps, LLCs, partnerships, sole props) don't pay corporate tax — income flows to owners' personal returns instead.

Which states have no income tax?

Nine states impose no broad state income tax on wages: Alaska, Florida, Nevada, New Hampshire (interest/dividends only, fully phased out by 2027), South Dakota, Tennessee, Texas, Washington (capital gains 7% on gains over $250k), and Wyoming. Most make up for it with higher sales tax, property tax, or extraction taxes.

When are US tax returns due?

Personal (Form 1040): April 15 following the tax year (so 2025 returns due 15 April 2026). Quarterly estimated taxes for self-employed: April 15, June 15, September 15, January 15. Corporate (Form 1120): 15th day of 4th month after fiscal year-end. Partnership / S-corp (1065 / 1120S): March 15. Automatic 6-month extension via Form 4868 — but tax owed is still due on the original date.

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