{
 "last_verified":"2026-10-17",
 "tax_year":2026,
 "due_dates_2026":[
  {"label":"Q1 (income Jan 1 - Mar 31)","date":"2026-04-15"},
  {"label":"Q2 (income Apr 1 - May 31)","date":"2026-06-15"},
  {"label":"Q3 (income Jun 1 - Aug 31)","date":"2026-09-15"},
  {"label":"Q4 (income Sep 1 - Dec 31)","date":"2027-01-15"}],
 "due_dates_2027_projected":[
  {"label":"Q1","date":"2027-04-15"},{"label":"Q2","date":"2027-06-15"},{"label":"Q3","date":"2027-09-15"},{"label":"Q4","date":"2028-01-18"}],
 "projected_note":"IRS has not published the 2027 Form 1040-ES yet. These are the statutory 15th dates moved to the next business day (Jan 15, 2028 is a Saturday and Jan 17, 2028 is a federal holiday). Confirm when the 2027 Form 1040-ES is released.",
 "sources":{"dates":"https://www.irs.gov/pub/irs-pdf/f1040es.pdf","faq":"https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2"},
 "std_deduction":{"single":16100,"mfj":32200},
 "brackets":{
  "single":[[12400,0.10],[50400,0.12],[105700,0.22],[201775,0.24],[256225,0.32],[640600,0.35],[null,0.37]],
  "mfj":[[24800,0.10],[100800,0.12],[211400,0.22],[403550,0.24],[512450,0.32],[768700,0.35],[null,0.37]]},
 "brackets_source":"https://www.irs.gov/newsroom/working-families-tax-cuts-individuals-and-workers",
 "ss_wage_base":184500,"ss_rate_se":0.124,"medicare_rate_se":0.029,"se_factor":0.9235,
 "se_source":"https://www.irs.gov/pub/irs-pdf/f1040es.pdf",
 "wage_base_source":"https://www.irs.gov/publications/p15",
 "mileage":{"2026_h1":0.725,"2026_h2":0.76,"2025":0.70,"source":"https://www.irs.gov/tax-professionals/standard-mileage-rates"}
}