{
  "metadata": {
    "dataset": "Federal Tax Brackets",
    "description": "Federal ordinary-income tax bracket thresholds for tax years 2026, 2025, and 2024 — one record per tax year, rate, and filing status. threshold_usd is the taxable-income figure printed on the source page: for threshold_type 'up_to' it is the top of the bracket (income up to that amount is taxed at rate_percent); for the 37% rows, threshold_type 'above', it is the amount above which income is taxed at 37%.",
    "publisher": "TallyUp",
    "publisher_url": "https://tallyuptools.com/",
    "source_agency": "Internal Revenue Service (IRS)",
    "source_dataset": "Federal income tax brackets (ordinary income rate schedules)",
    "source_releases": [
      "Rev. Proc. 2025-32 (announced in IR-2025-103) — tax year 2026",
      "Rev. Proc. 2024-40 (announced in IR-2024-273) — tax year 2025",
      "Rev. Proc. 2023-34 (announced in IR-2023-208) — tax year 2024"
    ],
    "source_page": "https://tallyuptools.com/tax-data/federal-tax-brackets/",
    "figures_current_as_of": "October 27, 2026",
    "checked_date": "2026-10-27",
    "record_count": 84,
    "note": "Figures published by the Internal Revenue Service (IRS); federal tax figures are in the public domain. This file presents them in TallyUp's own format. It is not published by, affiliated with, or endorsed by the IRS. Verify any figure you rely on at irs.gov or with a qualified tax professional before filing or paying.",
    "citation": "If you reuse this file, please cite TallyUp and link to the source page above (attribution requested, not a licence condition — the underlying federal figures are public domain)."
  },
  "records": [
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      "tax_year": 2026,
      "rate_percent": 10,
      "filing_status": "single",
      "threshold_usd": 12400,
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    },
    {
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      "filing_status": "married_filing_jointly",
      "threshold_usd": 24800,
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    },
    {
      "tax_year": 2026,
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      "filing_status": "head_of_household",
      "threshold_usd": 17700,
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    },
    {
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    },
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      "rate_percent": 12,
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    },
    {
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