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Financial glossary

Taxable Income

In plain English

The amount left after eligible adjustments and deductions that federal tax brackets are applied to when estimating regular income tax.

Taxable income

Taxable income is the amount to which federal tax rates are applied. It is not the same as gross pay, cash received, or adjusted gross income.

A simplified individual calculation starts with gross income, subtracts eligible above-the-line adjustments to reach adjusted gross income, then subtracts the standard deduction or allowable itemized deductions. Additional return-specific deductions can also matter. The remaining amount, subject to applicable limitations and special rules, is taxable income.

Ordinary taxable income is divided among progressive brackets. Preferential-rate income such as qualified dividends and net long-term capital gains may use a separate worksheet while still depending on total taxable income.

The federal income tax calculator shows gross income, adjusted gross income, deduction used, and taxable income as separate steps.

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