databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Rate schedule — Married filing separately, § 1(j)(2)(D)

[{"over":0,"notOver":12400,"rate":10,"taxAtLowerBound":0},{"over":12400,"notOver":50400,"rate":12,"taxAtLowerBound":1240},{"over":50400,"notOver":105700,"rate":22,"taxAtLowerBound":5800},{"over":105700,"notOver":201775,"rate":24,"taxAtLowerBound":17966},{"over":201775,"notOver":256225,"rate":32,"taxAtLowerBound":41024},{"over":256225,"notOver":384350,"rate":35,"taxAtLowerBound":58448},{"over":384350,"notOver":null,"rate":37,"taxAtLowerBound":103291.75}] 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 4 … Not over $12,400 — 10%; … Over $256,225 but not over $384,350 — $58,448 plus 35%; Over $384,350 — $103,291.75 plus 37% of the excess over $384,350
key
us/income-tax/brackets-married-separate
value
[{"over":0,"notOver":12400,"rate":10,"taxAtLowerBound":0},{"over":12400,"notOver":50400,"rate":12,"taxAtLowerBound":1240},{"over":50400,"notOver":105700,"rate":22,"taxAtLowerBound":5800},{"over":105700,"notOver":201775,"rate":24,"taxAtLowerBound":17966},{"over":201775,"notOver":256225,"rate":32,"taxAtLowerBound":41024},{"over":256225,"notOver":384350,"rate":35,"taxAtLowerBound":58448},{"over":384350,"notOver":null,"rate":37,"taxAtLowerBound":103291.75}] USD taxable income → marginal rate %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
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
sha256:68417791569080cbccccafc0a4b79b3ea789773f375506acc0a0cc79ee8aae5b
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/income-tax/brackets-married-separate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/income-tax/brackets-married-separate

{
  "protocol": "verified-facts/0.3",
  "key": "us/income-tax/brackets-married-separate",
  "label": "Rate schedule — Married filing separately, § 1(j)(2)(D)",
  "value": [
    {
      "over": 0,
      "notOver": 12400,
      "rate": 10,
      "taxAtLowerBound": 0
    },
    {
      "over": 12400,
      "notOver": 50400,
      "rate": 12,
      "taxAtLowerBound": 1240
    },
    {
      "over": 50400,
      "notOver": 105700,
      "rate": 22,
      "taxAtLowerBound": 5800
    },
    {
      "over": 105700,
      "notOver": 201775,
      "rate": 24,
      "taxAtLowerBound": 17966
    },
    {
      "over": 201775,
      "notOver": 256225,
      "rate": 32,
      "taxAtLowerBound": 41024
    },
    {
      "over": 256225,
      "notOver": 384350,
      "rate": 35,
      "taxAtLowerBound": 58448
    },
    {
      "over": 384350,
      "notOver": null,
      "rate": 37,
      "taxAtLowerBound": 103291.75
    }
  ],
  "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 4 … Not over $12,400 — 10%; … Over $256,225 but not over $384,350 — $58,448 plus 35%; Over $384,350 — $103,291.75 plus 37% of the excess over $384,350",
  "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": "sha256:68417791569080cbccccafc0a4b79b3ea789773f375506acc0a0cc79ee8aae5b",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..3QAtQPpXbwKss_jz1MuDhNZiaGqhwYo0yBb7W7MDYtCVQMow8w6-AUTJV3zFG8gR5VBymqs_21bEgFx0Q5CsBw",
    "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-married-separate",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
  }
}