Marriage tax calculator (US)

Compare US federal tax as two single filers with tax filing jointly to see a marriage penalty or bonus.

Your taxable wages per year

Spouse’s taxable wages per year

About the marriage tax calculator (us)

Compare US federal tax as two single filers with tax filing jointly to see a marriage penalty or bonus.

Part of SmartCalcy’s tax & salary tools. It runs in your browser with no account, uses your own currency and units (change them at the top of the page), and gives estimates for information only, so check official guidance before you rely on a result.

How to use the marriage tax calculator (us)

What it calculates and when to use it

Compares US federal tax for two earners filing as single with their tax filing jointly, to show a marriage penalty or bonus.

How to use it, step by step

Enter each person’s taxable wages for the year.
Compare the two totals and the difference.

What each input means

Wages – Each person’s annual income before the standard deduction.

How to read the results

Marriage penalty or bonus – Joint tax minus the total of the two single returns.

The formula

Single tax = tax on (wages − single standard deduction). Joint tax = tax on (combined wages − joint standard deduction). Both use the 2026 brackets.

A worked example

Incomes of 90,000 and 60,000: filing single costs 10,970 and 5,020, a total of 15,990. Filing jointly costs 15,340, a marriage bonus of 650.

Assumptions and limits

Wages only. Credits, deductions, investment income and state tax can alter it.
Married filing separately is not shown.

Common mistakes

Assuming marriage always raises taxes. A bonus is more common when incomes are unequal.

Frequently asked questions

Where do penalties arise?

Usually when both spouses earn similar high incomes, because the joint brackets are not twice as wide at the top.

Dated rules: US federal figures for tax year 2026 (IRS Rev. Proc. 2025-32 and IRS notices). These calculators are estimates for planning, not tax advice.

Marriage bonus

£650

£15,340 filing jointly vs £15,990 as two single filers

Details

You, filing single: £10,970
Spouse, filing single: £5,020
Total as two single filers: £15,990
Filing jointly: £15,340
Combined income: £150,000

Federal income tax only, 2026 brackets and standard deduction. Credits, the SALT cap, investment income and state taxes can change the picture. Married couples can also file separately.