Widow's Penalty Calculator: joint against single
2026 law · reviewed September 5, 2026
| Figure | Married filing jointly | Single |
|---|---|---|
| Standard deduction | $32,200 | $16,100 |
| Age-65 addition | $1,650 per spouse | $2,050 |
| Senior deduction phases out above | $150,000 | $75,000 |
| 12% bracket ends at (taxable income) | $100,800 | $50,400 |
| 22% bracket ends at | $211,400 | $105,700 |
| 24% bracket ends at | $403,550 | $201,775 |
| Social Security taxable above (provisional income) | $32,000 | $25,000 |
| Up to 85% taxable above | $44,000 | $34,000 |
| First Medicare surcharge above (income two years prior) | $218,000 | $109,000 |
| Net investment income tax above | $250,000 | $200,000 |
The 2026 figures that halve or nearly halve when a return goes from joint to single (Rev. Proc. 2025-32; § 86; CMS).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.