databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes
[{"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}] USD taxable income → marginal rate %
2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01
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
us/income-tax/brackets-head-of-householdsha256:a7ad972ec6f6d1e70ad54476703611151cdfbe0d30bb58709b127f60b2702bb4db-2026-10 — keyscurl -s https://databutler.dev/f/us/income-tax/brackets-head-of-household?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/brackets-head-of-household
{
"protocol": "verified-facts/0.3",
"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",
"changeCadence": "annual",
"nextExpectedChange": "2027-01-01",
"status": "fresh",
"ageDays": 34,
"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/facts/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"
}
}