# 2026 联邦所得税税阶

**收集日期：** 2026-04-16
**适用年度：** Tax Year 2026（2027 报税）

## 来源

- [IRS releases tax inflation adjustments for tax year 2026](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill)（官方）
- [Tax Foundation 2026 Tax Brackets](https://taxfoundation.org/data/all/federal/2026-tax-brackets/)
- [IRS Federal income tax rates and brackets](https://www.irs.gov/filing/federal-income-tax-rates-and-brackets)

## 税率结构

联邦所得税有 7 档边际税率：10%、12%、22%、24%、32%、35%、37%。

### Single（单身）

| 税率 | 应税收入门槛 |
|------|-------------|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | $640,601+ |

### Married Filing Jointly（夫妻合报）

| 税率 | 应税收入门槛 |
|------|-------------|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | $768,701+ |

## 标准扣除额（Standard Deduction）

| 申报状态 | 金额 |
|---------|------|
| Single / MFS | $16,100 |
| Married Filing Jointly / Surviving Spouse | $32,200 |
| Head of Household | $24,150 |

## 其他关键数据（2026）

- **遗产税豁免额**：$15,000,000（single）
- **年度赠与免税额**：$19,000
- **领养抵免（Adoption Credit）上限**：$17,670
- **境外所得豁免（Foreign Earned Income Exclusion）**：$132,900
- **AMT 豁免额**：Single $90,100 / MFJ $140,200

## 注意事项

- 边际税率（Marginal Rate）只适用于超过门槛的那部分收入，不是整体收入
- 有效税率（Effective Rate）< 最高边际税率
- 2026 年适用了 "One Big Beautiful Bill" 修订案，部分金额与早前预测不同
- 加州居民还需叠加州税（见《加州所得税税阶》）

## 待提炼为 wiki 条目

- [ ] `wiki/税务策略/联邦所得税.md`
- [ ] `wiki/税务策略/边际税率vs有效税率.md`
