Federal income tax brackets for 2027
Taxable income determines what rate you pay. This includes income from employment and other sources, minus retirement account contributions, healthcare account contributions, student loan interest and other deductions.
- 37% for incomes over $661,375 ($793,650 for married couples filing jointly)
- 35% for incomes over $264,550 ($529,100 for married couples filing jointly)
- 32% for incomes over $208,325 ($416,650 for married couples filing jointly)
- 24% for incomes over $109,125 ($218,250 for married couples filing jointly)
- 22% for incomes over $52,025 ($104,050 for married couples filing jointly)
- 12% for incomes over $12,800 ($25,600 for married couples filing jointly)
기본 공제액 2027년
국세청(IRS)은 또한 표준 공제액, 즉 항목별 공제를 선택하지 않는 가구가 공제받을 수 있는 금액을 인상했습니다. 2027년 과세연도의 부부 공동 신고 표준 공제액은 33,200달러로 2026년보다 1,000달러 증가했습니다. 단독 신고자는 16,600달러를 공제받을 수 있으며, 이는 올해보다 500달러 증가한 금액입니다. 세대주인 경우 표준 공제액은 24,925달러입니다.
Child tax credit and earned income tax credit for 2027
자녀 세액 공제액도 100달러 인상됩니다. 2027년에는 유효한 사회보장번호를 가진 17세 미만 자녀 1인당 최대 2,300달러의 공제 혜택을 받을 수 있습니다. 환급 가능한 최대 금액은 1,800달러로, 전년 대비 100달러 증가했습니다. 근로소득세액공제(EITC)는 자녀가 3명 이상인 납세자의 경우 최대 8,496달러로 인상되며, 이는 2026년의 8,231달러에서 증가한 금액입니다.
Lifetime gift, estate exemption and other changes for 2027
국세청(IRS)은 평생 증여세 및 상속세 면제 한도를 상향 조정했습니다. 부유한 미국인들은 2027년부터 상속인에게 최대 1,548만 달러까지 세금 없이 증여할 수 있게 됩니다. 이 면제 한도는 생전 및 사후에 이루어지는 세금 면제 이전 모두에 적용됩니다.
또한, IRS는 연간 증여에 대한 면제 한도도 인상했습니다. 2026년 1만 9천 달러에서 상향 조정된 이 한도에 더해, 개인에게 증여하는 금액 중 최초 2만 달러까지는 연간 과세 대상 증여 총액에 포함되지 않습니다. 한편, 개인 면제 한도는 0으로 유지됩니다.
입양 비용에 대한 최대 세액 공제액이 18,250달러로 인상되며, 이 중 최대 5,280달러까지 환급받을 수 있습니다.
또한, IRS는 혜택에도 변경 사항을 적용했습니다. 건강 유연 지출 계좌(FSA) 납입액은 3,500달러로 증가하고, 사용하지 않은 금액을 다음 해로 이월할 수 있는 한도는 700달러로 늘어납니다.
IR-2026-133, Nov. 5, 2026
WASHINGTON — The Internal Revenue Service today announced the tax year 2027 annual inflation adjustments for almost 70 tax provisions, including the tax rate schedules, standard deduction amounts and other tax changes. Revenue Procedure 2026-35 PDF provides details about these annual adjustments.
Taxpayers continue to benefit from the Working Families Tax Cuts
“Hardworking American taxpayers will continue to benefit from the Working Families Tax Cuts (WFTC) and will see WFTC credits and deductions increase with this adjustment,” said IRS Chief Executive Officer Frank J. Bisignano. “American individuals and businesses will see increased tax benefits next tax year ranging from an increase in the standard deduction and the Child Tax Credit for families, and a boost to the amount that can be expensed by businesses.”
The tax year 2027 adjustments described below generally apply to tax returns filed in 2028. The tax items for tax year 2027 of greatest interest to most taxpayers include the following dollar amounts:
- Standard Deduction. For tax year 2027, the standard deduction increases to $33,200 for married couples filing jointly, up $1,000 from 2026. For single taxpayers and married individuals filing separately, the standard deduction rises to $16,600 for tax year 2027, and for heads of households, the standard deduction will be $24,925.
- Marginal Rates: For tax year 2027, the top tax rate remains 37% for individual single taxpayers with incomes greater than $661,375 ($793,650 for married couples filing jointly). The other rates are:
35% for incomes over $264,550 ($529,100 for married couples filing jointly);
32% for incomes over $208,325 ($416,650 for married couples filing jointly);
24% for incomes over $109,125 ($218,250 for married couples filing jointly);
22% for incomes over $52,025 ($104,050 for married couples filing jointly);
12% for incomes over $12,800 ($25,600 for married couples filing jointly).
The lowest rate is 10% for incomes of single individuals with incomes of $12,800 or less ($25,600 for married couples filing jointly). - The maximum amount of the child tax credit for 2027 is $2,300, an increase of $100 from 2026. For tax year 2027, the amount of credit that may be refundable is $1,800, also up $100 from 2026.
- Alternative Minimum Tax Exemption Amounts. For tax year 2027, the exemption amount for unmarried individuals is $93,000 and begins to phase out at $515,950 ($144,700 for married couples filing jointly for whom the exemption begins to phase out at $1,031,900).
- Estate Tax Exclusion. Estates of decedents who die during 2027 have a basic exclusion amount of $15,480,000, up from a total of $15,000,000 for estates of decedents who died in 2026. For calendar year 2027, the first $20,000 of gifts to any person are not included in the total amount of taxable gifts made during the year – up from $19,000 for calendar year 2026.
- Annual Exclusion for Gifts. For calendar year 2027, the annual exclusion for gifts increases to $20,000, up from $19,000 for calendar year 2026. (However, the annual exclusion for gifts to a spouse who is not a citizen of the United States increases to $201,000 for calendar year 2027, up from $194,000 for calendar year 2026.)
- Expensing. For tax year 2027 taxpayers can expense up to $2,640,000 of section 179 property, up from $2,560,000 for tax year 2026. The limit for sport utility vehicles for tax year 2027 is $33,100, up from $32,000 for tax year 2026.
- Adoption Credits. The maximum credit allowed for adoptions for tax year 2027 is the amount of qualified adoption expenses up to $18,250, up from $17,670 for 2026. For tax year 2027, the amount of credit that may be refundable is $5,280.
- Employer-Provided Childcare Tax Credit. The WFTC significantly enhanced an important credit for employers; For tax year 2027, the maximum amount of employer-provided childcare tax credit rises to $515,943.67 up from $500,000 for 2026 ($619,132.40 if the employer is an eligible small business).
Other notable items affected by indexing
- Earned Income Tax Credits. The tax year 2027 maximum Earned Income Tax Credit (EITC) amount is $8,496 for qualifying taxpayers who have three or more qualifying children, up from $8,231 for tax year 2026. Revenue Procedure 2026-35 contains a table providing maximum EITC amount for other categories, income thresholds and phase-outs.
- Qualified Transportation Fringe Benefit. For tax year 2027, the monthly limitation for the qualified transportation fringe benefit and the monthly limitation for qualified parking increases to $350, up $10 from 2026.
- Health Flexible Spending Cafeteria Plans. For tax years beginning in 2027, the dollar limitation for voluntary employee salary reductions for contributions to health flexible spending arrangements increases to $3,500, up $100 from the prior year. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount is $700, an increase of $20 from tax years beginning in 2026.
- Medical Savings Accounts. For tax year 2027, participants who have self-only coverage in a Medical Savings Account, the plan must have an annual deductible that is not less than $3,000, up $100 from tax year 2026 – but not more than $4,550, an increase of $150 from tax year 2026. For self-only coverage, the maximum out-of-pocket expense amount is $6050, up $200 from 2026. For tax year 2027, for family coverage, the annual deductible is not less than $6,050, up from $5,850 for 2026; however, the deductible cannot be more than $9,050, up $300 from the limit for tax year 2026. For family coverage, the out-of-pocket expense limit is $11,050 for tax year 2027, an increase of $250 from tax year 2026.
- Foreign Earned Income Exclusion. For tax year 2027, the foreign earned income exclusion is $137,300 up from $132,900 for tax year 2026.
Items unaffected by indexing
By statute, certain items that were indexed for inflation in the past are currently not adjusted.
- Personal Exemptions. For tax year 2027, personal exemptions remain at 0, as in tax year 2026. The elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act of 2017 and was made permanent by the WFTC. (The personal exemption described here does not include the senior deduction added by the WFTC.)
- Itemized Deductions. The limitation on itemized deductions was previously eliminated for tax years 2018 – 2025. The elimination of the limitation was made permanent by the WFTC, although it imposes a limitation on the tax benefit from itemized deductions for those taxpayers in the highest tax bracket (37%).
Lifetime Learning Credits. The modified adjusted gross income (MAGI) amount used to phase out the Lifetime Learning Credit has not been adjusted for inflation for tax years beginning after Dec. 31, 2020. The Lifetime Learning Credit is phased out for taxpayers with MAGI between $80,000 and $90,000 ($160,000 and $180,000 for joint returns).