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# 2026 US standard deduction, federal tax brackets, IRS mileage rate and EU digital VAT rules with citations

When an AI assistant answers a tax or cross-border VAT question from training memory, it can drop or misstate the section citation a bookkeeper needs to verify the figure: in our baseline check, Gemini cited a non-existent section `3.16` instead of `4.14(1)` of Revenue Procedure 2025-32. We queried the [Tax Numbers](https://tools.openkrill.app/tools/tax) MCP server for the 2026 US federal standard deduction, single income tax brackets, IRS standard mileage rates and German digital VAT registration rules, then checked the results against Tax Foundation, NerdWallet and Bankrate.

By OpenKrill. Published 2026-10-20. We read every tax figure and citation below from `https://tax.openkrill.app/mcp` on 2026-10-19 at 06:06 UTC and 2026-10-20 at 07:20 UTC. They are backed by IRS Revenue Procedure 2025-32, IRS Notice IR-2025-128 and European Commission One Stop Shop rules. This guide is reference data, not tax or legal advice.

## The short answer

For tax year 2026 (returns generally filed in 2027), IRS Revenue Procedure 2025-32 sets the federal standard deduction at **16,100 US dollars** for single filers and married individuals filing separately, **32,200 US dollars** for married couples filing jointly, and **24,150 US dollars** for heads of household. Unmarried filers who are age 65 or older or blind add **2,050 US dollars** per qualifying condition (**1,650 US dollars** per qualifying condition for married filers). You can fetch any of these tables, together with the exact IRS section number and PDF link, in one call to the free [Tax Numbers](https://tools.openkrill.app/tools/tax) MCP server at `https://tax.openkrill.app/mcp`.

## 2026 US federal standard deduction by filing status

Calling `get_tax_parameters` with `{"year": 2026, "topic": "standard_deduction"}` returns all four filing statuses and the additional deduction rules from IRS Revenue Procedure 2025-32 (published 2025-10-09):

| Filing status | 2026 standard deduction | Extra per condition (65+ or blind) | Total if 65+ (not blind) | IRS citation |
| --- | --- | --- | --- | --- |
| Single | 16,100 US dollars | 2,050 US dollars | 18,150 US dollars | Rev. Proc. 2025-32, section 4.14(1) and 4.14(3) |
| Married filing jointly / surviving spouse | 32,200 US dollars | 1,650 US dollars per spouse | 33,850 US dollars (1 spouse 65+) | Rev. Proc. 2025-32, section 4.14(1) and 4.14(3) |
| Head of household | 24,150 US dollars | 2,050 US dollars | 26,200 US dollars | Rev. Proc. 2025-32, section 4.14(1) and 4.14(3) |
| Married filing separately | 16,100 US dollars | 1,650 US dollars | 17,750 US dollars | Rev. Proc. 2025-32, section 4.14(1) and 4.14(3) |

For a taxpayer who can be claimed as a dependent on another return, section 4.14(2) sets the 2026 standard deduction at the greater of **1,350 US dollars** or the dependent's earned income plus **450 US dollars**, capped at the regular standard deduction for that filing status.

## 2026 US federal income tax brackets (single filers)

Calling `get_tax_parameters` with `{"year": 2026, "topic": "brackets", "filing_status": "single"}` returns the 7 marginal rates and exact base tax amounts from Revenue Procedure 2025-32, section 4.01, Table 3:

| Marginal rate | Taxable income over | Up to | Base tax plus marginal rate on excess |
| --- | --- | --- | --- |
| 10% | 0 US dollars | 12,400 US dollars | 0 US dollars + 10% over 0 |
| 12% | 12,400 US dollars | 50,400 US dollars | 1,240 US dollars + 12% over 12,400 |
| 22% | 50,400 US dollars | 105,700 US dollars | 5,800 US dollars + 22% over 50,400 |
| 24% | 105,700 US dollars | 201,775 US dollars | 17,966 US dollars + 24% over 105,700 |
| 32% | 201,775 US dollars | 256,225 US dollars | 41,024 US dollars + 32% over 201,775 |
| 35% | 256,225 US dollars | 640,600 US dollars | 58,448 US dollars + 35% over 256,225 |
| 37% | 640,600 US dollars | No upper limit | 192,979.25 US dollars + 37% over 640,600 |

## 2026 IRS standard mileage rates

Calling `get_mileage_rate` with `{"date": "2026-03-15"}` returns the rates and effective window (`period.from: "2026-01-01"`, `period.to: "2026-06-30"`) from IRS Notice IR-2025-128:

- **Business driving (`business`):** 72.5 cents per mile
- **Medical or military moving travel (`medical`):** 20.5 cents per mile
- **Charitable service (`charity`):** 14 cents per mile (set by statute)

## Cross-border EU digital VAT: US seller to Germany

Founders outside Europe often assume the European Union's 10,000-euro cross-border distance-selling limit covers them. It does not. Calling `tax_duty` on `https://tax.openkrill.app/mcp` shows why:

```
curl -s https://tax.openkrill.app/mcp \
  -H 'content-type: application/json' \
  -d '{"jsonrpc":"2.0","id":2,"method":"tools/call","params":{"name":"tax_duty","arguments":{"seller_country":"US","buyer_place":"DE","product_kind":"digital_products","yearly_sales":15000}}}'
```

The response returns `must_register: "yes"`, `threshold: null`, `rate.standard_percent: 19` (the 19 percent German standard VAT rate), and `register_with: "The One Stop Shop (non-Union scheme) in one EU member state of your choice."` As the European Commission One Stop Shop explanatory notes state, the 10,000-euro limit applies only to sellers established inside the EU. A seller outside the EU must register from the first B2C digital sale and file a quarterly OSS return (due 30 April, 31 July, 31 October and 31 January).

## How 4 sources compared on the 2026 standard deduction

On 2026-10-19 we ran the same 2026 single standard deduction query against 4 sources:

| Source | Status and time | 2026 single deduction | 65+ extra | Primary IRS section citation |
| --- | --- | --- | --- | --- |
| [Tax Numbers](https://tools.openkrill.app/tools/tax) MCP | HTTP 200 in 1,206 ms | 16,100 US dollars | 2,050 US dollars (1,650 married) | Rev. Proc. 2025-32, section 4.14(1) and 4.14(3) + IRS PDF URL |
| Tax Foundation | HTTP 200 in 1,303 ms | 16,100 US dollars | 2,050 US dollars (1,650 married) | Cites OBBBA (P.L. 119-21) and IRS on the same brackets and deduction page |
| NerdWallet | HTTP 200 in 2,249 ms | 16,100 US dollars | 2,050 US dollars (1,650 married) | Prose table only; no Rev. Proc. section number next to figures |
| Bankrate | HTTP 405 in 381 ms | Blocked | Blocked | Refused plain HTTP fetch without a headless browser |

You can try all 5 tools ([Tax Numbers](https://tools.openkrill.app/tools/tax), the [ChatGPT integration guide](https://tools.openkrill.app/integrations/tax/chatgpt), and the [Claude integration guide](https://tools.openkrill.app/integrations/tax/claude)) with no API key at up to 60 calls a minute per network.

## Frequently asked questions

### What is the 2026 US standard deduction for each filing status?

Under IRS Revenue Procedure 2025-32, section 4.14(1), the 2026 standard deduction is 16,100 US dollars for single filers and married individuals filing separately, 32,200 US dollars for married couples filing jointly and surviving spouses, and 24,150 US dollars for heads of household.

### How much is the extra 2026 standard deduction for seniors age 65 or older?

Under Rev. Proc. 2025-32, section 4.14(3), an unmarried taxpayer (single or head of household) who is age 65 or older or blind adds 2,050 US dollars per qualifying condition (4,100 US dollars if both 65 or older and blind). A married filer adds 1,650 US dollars per qualifying condition per spouse.

### What is the 2026 IRS standard mileage rate for business driving?

Under IRS Notice IR-2025-128 (period 2026-01-01 to 2026-06-30), get_mileage_rate returns 72.5 cents per mile for business driving, 20.5 cents per mile for medical or military moving travel, and 14 cents per mile for charitable service.

### Does a US software company get the 10,000-euro EU VAT threshold on digital sales to Germany?

No. The 10,000-euro cross-border distance-selling limit applies only to sellers established inside the European Union. A seller outside the EU gets no sales limit (threshold: null, must_register: yes), must register under the non-Union One Stop Shop from the first consumer sale, and charges 19 percent German VAT.

## Sources

- 2026 tax parameter, mileage and EU VAT calls: [Tax Numbers MCP server](https://tools.openkrill.app/tools/tax) (`https://tax.openkrill.app/mcp`), read on 2026-10-19 at 06:06 UTC and 2026-10-20 at 07:20 UTC.
- 2026 federal tax brackets and standard deduction: [IRS Revenue Procedure 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) (published 2025-10-09, sections 4.01 and 4.14).
- 2026 standard mileage rates: [IRS Notice IR-2025-128](https://www.irs.gov/tax-professionals/standard-mileage-rates).
- EU non-Union One Stop Shop VAT rules: [European Commission VAT One Stop Shop portal](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en) and [Taxes in Europe Database](https://ec.europa.eu/taxation_customs/tedb/#/vat-search).
- Rival benchmarks: [Tax Foundation 2026 Tax Brackets and Standard Deduction](https://taxfoundation.org/data/all/federal/2026-tax-brackets/) and [NerdWallet Standard Deduction](https://www.nerdwallet.com/article/taxes/standard-deduction), read on 2026-10-19.