2025 US Federal Income Tax Bracket & FICA Dataset — Single and Married Filing Statuses

An open reference dataset of the 2025 US federal income tax system: the seven progressive brackets for both Single and Married Filing Jointly statuses, the standard deductions ($15,000 single / $30,000 married), and the FICA components — the Social Security rate (6.2%) with its 2025 wage base of $176,100, the Medicare rate (1.45%), and the additional Medicare surtax (0.9% above $200,000 single / $250,000 married). Together these figures drive a standard federal take-home-pay calculation for any US salary. An interactive paycheck calculator that applies these exact brackets and FICA rates is published as the StateWage 50-state paycheck calculator, including a FLSA overtime calculator that layers time-and-a-half on top. Columns: category (federal / standard_deduction / fica), filing_status, lower_bound_usd, upper_bound_or_value, rate_or_amount, unit. Bracket rows use income ceilings; FICA rows use rates and the wage-base cap. License: CC0 / public domain.