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.
Standard deduction
| Single / Married filing separately | $16,100 |
| Married filing jointly / QSS | $32,200 |
| Head of household | $24,150 |
| Additional, age 65+ (2025–28) | +$6,000 |
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+) | $6,000 |
| Car-loan interest (US-assembled) | ≤ $10,000 |
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