{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/brackets-head-of-household",
 "label": "Rate schedule — Heads of households, § 1(j)(2)(B)",
 "value": [
  {
   "over": 0,
   "notOver": 17700,
   "rate": 10,
   "taxAtLowerBound": 0
  },
  {
   "over": 17700,
   "notOver": 67450,
   "rate": 12,
   "taxAtLowerBound": 1770
  },
  {
   "over": 67450,
   "notOver": 105700,
   "rate": 22,
   "taxAtLowerBound": 7740
  },
  {
   "over": 105700,
   "notOver": 201750,
   "rate": 24,
   "taxAtLowerBound": 16155
  },
  {
   "over": 201750,
   "notOver": 256200,
   "rate": 32,
   "taxAtLowerBound": 39207
  },
  {
   "over": 256200,
   "notOver": 640600,
   "rate": 35,
   "taxAtLowerBound": 56631
  },
  {
   "over": 640600,
   "notOver": null,
   "rate": 37,
   "taxAtLowerBound": 191171
  }
 ],
 "unit": "USD taxable income → marginal rate %",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "TABLE 2 … Not over $17,700 — 10%; Over $17,700 but not over $67,450 — $1,770 plus 12%; Over $67,450 but not over $105,700 — $7,740 plus 22%; Over $105,700 but not over $201,750 — $16,155 plus 24%; Over $201,750 but not over $256,200 — $39,207 plus 32%; Over $256,200 but not over $640,600 — $56,631 plus 35%; Over $640,600 — $191,171 plus 37% of the excess over $640,600",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:a7ad972ec6f6d1e70ad54476703611151cdfbe0d30bb58709b127f60b2702bb4",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..SkeGbKGlumHbiqu4u2njAZ7LhlhmBi6ZLoZIa617cQNXSOMSza4PnPX7h3uQIuIjujPjHFZxK0qzcEwgWrJtCA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/income-tax/brackets-head-of-household",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}