{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/brackets-married-joint",
 "label": "Rate schedule — Married filing jointly and surviving spouses, § 1(j)(2)(A)",
 "value": [
  {
   "over": 0,
   "notOver": 24800,
   "rate": 10,
   "taxAtLowerBound": 0
  },
  {
   "over": 24800,
   "notOver": 100800,
   "rate": 12,
   "taxAtLowerBound": 2480
  },
  {
   "over": 100800,
   "notOver": 211400,
   "rate": 22,
   "taxAtLowerBound": 11600
  },
  {
   "over": 211400,
   "notOver": 403550,
   "rate": 24,
   "taxAtLowerBound": 35932
  },
  {
   "over": 403550,
   "notOver": 512450,
   "rate": 32,
   "taxAtLowerBound": 82048
  },
  {
   "over": 512450,
   "notOver": 768700,
   "rate": 35,
   "taxAtLowerBound": 116896
  },
  {
   "over": 768700,
   "notOver": null,
   "rate": 37,
   "taxAtLowerBound": 206583.5
  }
 ],
 "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 1 … Not over $24,800 — 10%; Over $24,800 but not over $100,800 — $2,480 plus 12%; Over $100,800 but not over $211,400 — $11,600 plus 22%; Over $211,400 but not over $403,550 — $35,932 plus 24%; Over $403,550 but not over $512,450 — $82,048 plus 32%; Over $512,450 but not over $768,700 — $116,896 plus 35%; Over $768,700 — $206,583.50 plus 37% of the excess over $768,700",
 "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:b676ac84efad6aac3ede940d7848c5ec9f4ce6ba9816c9c43836669288d38624",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..VJW69c-z0gUgLX4TNhALWRY2PHWXtV5wTotwXvMfPiZ3krgMsr9h8zymc3M6iItt-yI24GS4jh2_Ln2Gs1qoDw",
  "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-married-joint",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}