Tax law changes expected in 2026 may affect filing amounts, who is eligible for credits, and payment timing. This guide explains what you should watch for, how to check your exposure, and what action to take now.
IRS Tax Changes 2026: What to watch for
Two forces determine 2026 tax law outcomes: annual inflation adjustments and the scheduled expiration of certain tax provisions. If Congress does not act, some 2017-era rules could return for individual taxpayers.
That means changes may include different tax bracket thresholds, shifts in the standard deduction, and changes to credits and deductions that impact take-home pay and refunds.
Key items likely to change
- Tax bracket rates and income thresholds (may revert to pre-2018 structure if no new law).
- Standard deduction amounts and personal exemption rules.
- Eligibility and amounts for credits such as the child tax credit, as temporary expansions may have ended.
- Withholding tables and estimated tax payment calculations adjusted to new rules.
Amount: How to estimate your 2026 tax amounts
You may not have final IRS tables for 2026 immediately. Use the following approach to estimate potential amounts and exposure.
Step-by-step estimate
- Gather 2025 income and deduction data: wages, self-employment income, mortgage interest, and dependents.
- Run two estimates: one using current 2025 rules (inflation-adjusted) and one using pre-2018 rates and deductions (if provisions revert). This shows a likely range.
- Use IRS withholding estimator or tax software to compare results and see potential refund or tax due changes.
Example of what to expect: if the standard deduction is lower under a reversion scenario, taxable income rises and you may move into a higher bracket, increasing tax owed.
Eligibility: Who will be affected by IRS tax changes 2026
Eligibility for many credits and deductions depends on income, filing status, and qualifying dependents. Changes in tax law can alter income phaseouts and qualification thresholds.
Groups to check closely
- Families with children — changes to child tax credit amounts or phaseouts change eligibility.
- High earners — bracket changes can affect marginal rates and AMT exposure.
- Small-business owners and self-employed taxpayers — shifts in deduction rules and pass-through benefits can change taxable income.
- Savers and retirees — IRA and retirement plan catch-up limits may change with adjusted rules.
Action tip: If you claim credits, review the eligibility rules on IRS.gov as soon as the 2026 tables are published.
Payment Schedule: Deadlines and how payments may change
Filing and payment dates generally remain the same unless Congress or the IRS announces calendar changes. Expect the usual deadlines for filing and estimated tax payments unless notified otherwise.
Important payment timings to monitor
- Quarterly estimated tax due dates (usually April, June, September, January) — self-employed taxpayers must adjust payments if taxes rise.
- Tax filing deadline (typically April 15 or the next business day) — refunds or payments reflect 2026 rules at filing.
- Withholding updates — employers use updated IRS withholding tables once published; employees should check paystubs and W-4 withholdings.
If you expect higher tax in 2026, increase withholding or quarterly estimated payments to avoid penalties.
Practical steps to prepare now
- Monitor IRS.gov and major tax news outlets for official 2026 tables and rule confirmations.
- Run tax projections in January 2026 using both current and reversion scenarios.
- Update your W-4 if withholding is insufficient or too high.
- Plan cash flow for potential higher estimated tax payments or reduced refunds.
Many individual tax cuts passed in 2017 were written to expire after 2025. That means 2026 could see automatic reversion unless new legislation is passed. Always check the IRS for official updates.
Real-World Example: Case Study
Case: Jamie is a single freelancer who earned $85,000 in 2025. Jamie claims the standard deduction and has no dependents.
Scenario A (2025 rules continue): Jamie’s tax using current 2025 tables results in about $X owed or refunded (use your tax software for exact numbers).
Scenario B (reversion to pre-2018 rules): Jamie’s standard deduction may be lower and the brackets narrower, raising taxable income and pushing Jamie into a higher marginal rate, increasing tax owed. Jamie should consider increasing quarterly payments by an estimated 10–15% until official tables are released.
This simplified case shows why freelancers should run multiple projections and adjust withholding quickly to avoid underpayment penalties.
Where to get official 2026 IRS information
- IRS official website: irs.gov — main source for tables and publications.
- IRS Tax Withholding Estimator — update your W-4 based on projected 2026 tax.
- Tax professionals and certified public accountants — ask for scenario planning for 2026.
Final checklist before 2026
- Bookmark IRS updates and set alerts for 2026 tax notices.
- Prepare a 2026 tax projection in January using two scenarios.
- Adjust withholding or estimated payments if projections show higher tax.
- Consult a tax pro if you have complex income, multiple sources, or large life changes.
Staying proactive is the best way to manage uncertainty. Use official IRS releases as your guide and adjust your tax planning quickly when numbers are published.
