How to use the marriage tax calculator
- Enter each partner's income after pre-tax deductions such as 401(k) contributions: roughly the adjusted gross income on each return.
- Choose how each partner files now: single, or head of household if they have a qualifying child or dependent.
- Optionally enter each partner's itemized deductions; leave 0 to use the standard deduction.
- Read whether marriage gives you a penalty or a bonus, and the side-by-side returns.
How the comparison works
Each return uses the larger of its standard deduction and the itemized deductions entered; on the joint return the itemized amounts are added together. The 2026 figures are from IRS Rev. Proc. 2025-32: standard deductions of $16,100 single, $24,150 head of household and $32,200 joint, with joint brackets of 10% to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550, 32% to $512,450 and 35% to $768,700.
Worked example
The defaults are partners earning $80,000 and $60,000, both filing single with the standard deduction.
- Partner 1: $80,000 − $16,100 = $63,900 taxable, tax $8,770.00
- Partner 2: $60,000 − $16,100 = $43,900 taxable, tax $5,020.00
- Unmarried total: $13,790.00
- Joint: $140,000 − $32,200 = $107,800 taxable, tax $11,600 + 22% × $7,000 = $13,140.00
- Marriage bonus: $13,790 − $13,140 = $650.00
The bonus comes from the 12% bracket. Partner 2 left $6,500 of it unused, and on a joint return that space shelters $6,500 of partner 1's income from the 22% rate: $6,500 × 10 points = $650.
When marriage costs more
Up to the 32% bracket, the 2026 joint brackets and the joint standard deduction are exactly double the single ones, so two people with similar incomes pay the same tax married or not. The penalties appear in three places:
| Situation | Example (2026) | Effect |
|---|---|---|
| Two very high earners | $500,000 each | Penalty of $3,982, because the joint 35% bracket ends at $768,700, not double $640,600 |
| A single parent filing as head of household marries | $50,000 (HoH) and $50,000 (single) | Penalty of $1,072, because the head-of-household brackets and deduction are lost |
| One earner, or very unequal incomes | $80,000 and $0 | Bonus of $3,530, because the joint brackets spread one income |
The calculator covers income tax brackets and deductions only. Other parts of the tax code also change with marriage: the earned income tax credit, the 0.9% additional Medicare tax (it starts at $250,000 for couples, not double the $200,000 single threshold), and the 3.8% net investment income tax, whose thresholds are also not doubled for couples. Student loan repayment plans and health insurance subsidies can also change.
Filing separately
Married couples may file separate returns instead. The calculator shows that tax too, but it is rarely lower than a joint return because separate filers lose or reduce several credits and deductions. It can help when one spouse has large medical bills, or when you want to keep your tax liability separate.
Frequently asked questions
What is the marriage penalty?
It is the extra tax a couple pays on a joint return compared with what they would pay as two unmarried people with the same incomes. Since 2018 it has mostly affected couples with two high incomes and single parents who lose head-of-household status.
Is there a marriage bonus?
Yes. Couples with one earner or very different incomes usually pay less tax married, because the joint brackets let the lower income absorb part of the higher one at lower rates. In the default example the bonus is $650 a year.
Does it matter when in the year we marry?
Your marital status on December 31 decides your filing status for the whole year. Marry on December 31, 2026 and you can file a joint return for all of 2026.
Does the calculator include credits?
No. Credits such as the child tax credit and the earned income tax credit depend on your children and income and can change the result, especially for lower incomes. Use the income tax calculator to add credits to a single return.
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Results are estimates for educational purposes and are not financial, tax or legal advice. See our disclaimer.