{
  "$schema": "https://actualwinnings.com/data/federal-tax-brackets.json",
  "name": "Federal income tax brackets 2026",
  "description": "US federal marginal income tax brackets by filing status. Lottery winnings are taxed as ordinary income, so these are the rates that apply to a jackpot.",
  "taxYear": 2026,
  "generatedAt": "2026-08-24T21:04:10.290Z",
  "source": {
    "citation": "IRS Rev. Proc. 2025-32",
    "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "announcement": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill"
  },
  "withholding": {
    "rate": 0.24,
    "threshold": 5000,
    "note": "Mandatory federal withholding on gambling winnings above the threshold. It is a prepayment, not the final liability."
  },
  "license": "Free to use with attribution to https://actualwinnings.com",
  "bracketsByFilingStatus": {
    "single": [
      {
        "min": 0,
        "max": 12400,
        "rate": 0.1
      },
      {
        "min": 12400,
        "max": 50400,
        "rate": 0.12
      },
      {
        "min": 50400,
        "max": 105700,
        "rate": 0.22
      },
      {
        "min": 105700,
        "max": 201775,
        "rate": 0.24
      },
      {
        "min": 201775,
        "max": 256225,
        "rate": 0.32
      },
      {
        "min": 256225,
        "max": 640600,
        "rate": 0.35
      },
      {
        "min": 640600,
        "max": null,
        "rate": 0.37
      }
    ],
    "married_jointly": [
      {
        "min": 0,
        "max": 24800,
        "rate": 0.1
      },
      {
        "min": 24800,
        "max": 100800,
        "rate": 0.12
      },
      {
        "min": 100800,
        "max": 211400,
        "rate": 0.22
      },
      {
        "min": 211400,
        "max": 403550,
        "rate": 0.24
      },
      {
        "min": 403550,
        "max": 512450,
        "rate": 0.32
      },
      {
        "min": 512450,
        "max": 768700,
        "rate": 0.35
      },
      {
        "min": 768700,
        "max": null,
        "rate": 0.37
      }
    ],
    "married_separately": [
      {
        "min": 0,
        "max": 12400,
        "rate": 0.1
      },
      {
        "min": 12400,
        "max": 50400,
        "rate": 0.12
      },
      {
        "min": 50400,
        "max": 105700,
        "rate": 0.22
      },
      {
        "min": 105700,
        "max": 201775,
        "rate": 0.24
      },
      {
        "min": 201775,
        "max": 256225,
        "rate": 0.32
      },
      {
        "min": 256225,
        "max": 384350,
        "rate": 0.35
      },
      {
        "min": 384350,
        "max": null,
        "rate": 0.37
      }
    ],
    "head_of_household": [
      {
        "min": 0,
        "max": 17700,
        "rate": 0.1
      },
      {
        "min": 17700,
        "max": 67450,
        "rate": 0.12
      },
      {
        "min": 67450,
        "max": 105700,
        "rate": 0.22
      },
      {
        "min": 105700,
        "max": 201750,
        "rate": 0.24
      },
      {
        "min": 201750,
        "max": 256200,
        "rate": 0.32
      },
      {
        "min": 256200,
        "max": 640600,
        "rate": 0.35
      },
      {
        "min": 640600,
        "max": null,
        "rate": 0.37
      }
    ]
  }
}