Tax guides

Understand 2026 US federal ordinary-income tax brackets and standard deductions, with a worked example and explicit exclusions. US federal rules only; state and local treatment is outside scope.

Understand the 2026 federal taxable-income thresholds for long-term capital gains. Special asset rules, state taxes and individual liability are outside scope.

United States estimated tax rules address income without sufficient withholding, with annual payment thresholds and scheduled instalment dates.

United States federal gift tax distinguishes an annual exclusion for qualifying gifts from the basic exclusion used for estate and gift tax credits.

United States IRS standard mileage rates for business and medical use change during 2026, while the charity rate remains the same.

United States state and local tax deductions have a combined federal limit that can fall as modified adjusted gross income rises.

United States alternative minimum tax exemption amounts and phaseout boundaries for individuals depend on filing status for the tax year.

United States foreign earned income exclusion rules combine an annual exclusion amount with foreign tax-home and residence or presence conditions.

United States kiddie tax for 2026: published unearned-income amounts, the investment-income threshold and age, student and support conditions.

United States student loan interest deduction for 2026: maximum deduction, modified adjusted gross income phase-outs and qualified-loan rules.

United States federal tax returns allow either the standard deduction or itemized deductions. The standard deduction amounts for 2026 depend on filing status.