Free resources
Free US tax resources
Practical cheat sheets for accountants entering US tax preparation, current to Tax Year 2026.
Free download (PDF)
US Tax 2026 Starter Pack
The essential cheat sheets in one file:
- 2026 key numbers (post-OBBBA)
- Business entity comparison
- US tax form map
- Deadlines & penalties
- How to become a paid preparer from anywhere
US Tax 2026 key numbers at a glance
Tax Year 2026 (post-OBBBA). Always confirm against the current IRS Revenue Procedure.
The printable sheet is being corrected and will be reissued. The figures and deadlines below are the current version.
Standard deduction
| Single / Married filing separately | $16,100 |
| Married filing jointly / QSS | $32,200 |
| Head of household | $24,150 |
Key credits
| Child Tax Credit (per child) | $2,200 |
| Additional CTC (refundable, up to) | $1,700 |
| Credit for Other Dependents | $500 |
| AOTC (40% refundable) | ≤ $2,500 |
Self-employment
| SE tax rate (12.4% SS + 2.9% Medicare) | 15.3% |
| Charged on net profit × | 92.35% |
| Social Security wage base | $184,500 |
| Additional Medicare over $200k/$250k | +0.9% |
New OBBBA deductions (2025–28)
| Qualified tips | ≤ $25,000 |
| Overtime (single / MFJ) | ≤ $12,500 / $25,000 |
| Senior deduction, 65+ (phases out above $75k / $150k MAGI) | $6,000 |
| Car-loan interest (US-assembled) | ≤ $10,000 |
Key deadlines: tax year 2026, filed in 2027
- 15 January 2027
- Fourth estimated tax payment for tax year 2026
- 1 February 2027
- W-2 and 1099-NEC for 2026 due to recipients (31 January is a Sunday)
- 15 March 2027
- Partnership (1065) and S corporation (1120-S) returns for 2026; extend with Form 7004
- 15 April 2027
- Individual returns (1040) for 2026; extend with Form 4868. A C corporation with a 31 December 2026 year end files Form 1120 and extends with Form 7004. First 2027 estimate also due
- 15 June 2027
- Second 2027 estimated tax payment
- 15 September 2027
- Third 2027 estimate; extended partnership and S corporation returns
- 15 October 2027
- Extended individual returns for 2026
A deadline that falls on a weekend or holiday moves to the next business day. An extension gives more time to file, never more time to pay: estimate and pay by the original date.
These resources are a taste of our course, Become a US Tax Preparer, which teaches you to prepare US returns from anywhere.
See the course →Educational material only, not legal or tax advice. © FileMinder.co.uk 2026