The Internal Revenue Code has over 4 million words. We break it down into plain English so you can understand your taxes, find every deduction, and keep more of what you earn.
The US Tax Code is officially called the Internal Revenue Code (IRC), or Title 26 of the United States Code. Enacted in 1986, it contains all federal tax laws that govern how individuals, businesses, and other entities are taxed by the US government. It covers income taxes, payroll taxes, estate taxes, excise taxes, and more.
We cover all the essentials — from how the IRC is structured to which credits can save you the most money.
Learn what the Internal Revenue Code is, why it exists, its history, and how it affects every American. The complete plain-English overview.
Read Guide →Explore the structure of Title 26 — Subtitles A through K, what each covers, and how to actually read and find sections of the tax code.
Explore the IRC →See the current federal income tax brackets for all filing statuses. Includes a worked example showing how marginal rates actually work.
View Brackets →Standard deduction vs. itemized: which is right for you? Plus all the above-the-line deductions that anyone can claim regardless.
Find Deductions →Credits reduce your tax bill dollar for dollar — far more valuable than deductions. Learn about the Child Tax Credit, EITC, education credits, and energy credits.
See All Credits →Answers to the most common tax questions: deadlines, filing status, who needs to file, what happens if you don't, and much more.
Get Answers →Before diving into deductions and credits, it helps to understand the big picture: how the US tax system is designed, what the IRS enforces, and why the IRC is structured the way it is.
The US uses a progressive tax system — you only pay each rate on the income within that bracket, not on all your income.
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $11,600 | $0 – $23,200 | $0 – $16,550 |
| 12% | $11,601 – $47,150 | $23,201 – $94,300 | $16,551 – $63,100 |
| 22% | $47,151 – $100,525 | $94,301 – $201,050 | $63,101 – $100,500 |
| 24% | $100,526 – $191,950 | $201,051 – $383,900 | $100,501 – $191,950 |
| 32% | $191,951 – $243,725 | $383,901 – $487,450 | $191,951 – $243,700 |
| 35% | $243,726 – $609,350 | $487,451 – $731,200 | $243,701 – $609,350 |
| 37% | Over $609,350 | Over $731,200 | Over $609,350 |
We translate thousands of pages of federal tax law into clear, actionable information anyone can understand.
Tax questions answered in plain English. From basic filing questions to advanced deduction strategies.
See All 50+ Questions →A tax deduction lowers your taxable income. A tax credit directly reduces your tax bill dollar-for-dollar. Credits are almost always more valuable. A $1,000 deduction saves you $220 if you're in the 22% bracket. A $1,000 credit saves you exactly $1,000.
Your marginal rate is the rate applied to your last dollar of income (your "tax bracket"). Your effective rate is your total tax divided by your total income. Due to the progressive system, your effective rate is always lower than your marginal rate.
For the 2024 tax year, the standard filing deadline is April 15, 2025. You can request a 6-month extension to October 15, 2025 — but any taxes owed must still be paid by April 15 to avoid penalties.
Take whichever is larger. For 2024, the standard deduction is $14,600 (single) or $29,200 (married filing jointly). If your itemized deductions — mortgage interest, state taxes, charitable contributions, etc. — exceed that amount, itemize. Most filers take the standard deduction.
Start with the basics or dive deep into any topic. Every page is written in plain English, fully sourced, and completely free.