---
title: "Income tax: Guides and News | TaxWren Blog"
description: "Federal brackets, deductions, credits and refunds. 4 plain-English articles with figures from IRS and state data."
url: https://taxwren.com/blog/income-tax
---

# Income tax

Federal brackets, deductions, credits and refunds.

-   [
    
    Explainer · Income tax
    
    ### Are Social Security benefits taxable? How much is taxed and when
    
    Up to 85% of Social Security benefits can be taxed once half your benefits plus other income pass $25,000 ($32,000 joint). How it works, with examples.
    
    0-85%Of Social Security benefits taxed
    
    October 22, 2026
    
    
    
    ](/blog/is-social-security-taxable)
-   [
    
    Explainer · Income tax
    
    ### SALT deduction cap for 2026: $40,400, and how it shrinks above $505,000
    
    For 2026 you can deduct up to $40,400 of state and local taxes if you itemize. Above $505,000 of MAGI the cap drops by 30% of the excess, to $10,000.
    
    $40,400SALT deduction cap in 2026
    
    October 22, 2026
    
    
    
    ](/blog/salt-deduction-cap)
-   [
    
    Explainer · Income tax
    
    ### Child tax credit 2026: amount, refundable part and income limits
    
    The 2026 child tax credit is up to $2,200 per child under 17, with up to $1,700 refundable. It phases out above $200,000 ($400,000 joint). Worked examples.
    
    $2,200Child tax credit per child in 2026
    
    October 11, 2026
    
    
    
    ](/blog/child-tax-credit)
-   [
    
    Explainer · Income tax
    
    ### Marginal vs effective tax rate: what you really pay in 2026
    
    Your marginal rate is the bracket your last dollar falls in; your effective rate is total tax divided by income. 2026 examples: $75,000 pays 10.2%, not 22%.
    
    22% vs 10.2%Marginal vs effective rate on $75,000
    
    October 11, 2026
    
    
    
    ](/blog/marginal-vs-effective-tax-rate)

## Calculators for income tax

-   [Income tax calculatorFederal and state income tax owed for 2026.](/income-tax-calculator)
-   [Federal tax brackets by yearCurrent and previous federal tax brackets, standard deduction and key figures, with year-over-year changes.](/federal-tax-brackets)
-   [Do I need to file taxes?Whether you must file a federal tax return, from the IRS income thresholds by filing status and age, the rules for dependents, self-employment and other situations, and when to file anyway to get a refund.](/do-i-need-to-file-taxes)