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All Types of Taxes in the United States | Federal, State & Local Tax Guide 2026

Complete 2026 guide to all types of U.S. taxes, including federal income tax, payroll tax, self-employment tax, corporate tax, sales tax, property tax, excise tax, estate tax, gift tax, key IRS dates, formulas, tools, and official sources.
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Updated June 1, 2026 · U.S. tax guide

All Types of Taxes in the United States: Federal, State & Local Tax Guide 2026

The United States has a layered tax system. A person, family, investor, freelancer, corporation, e-commerce seller, property owner, or employer may deal with federal taxes, state taxes, and local taxes at the same time. This guide explains the major U.S. tax types, key 2026 tax dates, common formulas, taxpayer checklists, official sources, and related CalculatorWallah tools for planning.

3 levels Federal, state, and local governments can each impose taxes.
Apr 15, 2026 Main 2025 federal individual tax return and payment deadline for most calendar-year filers.
No federal VAT The U.S. does not have a federal VAT; sales and use tax is mainly state/local.

How the U.S. Tax System Is Organized

U.S. taxes are not controlled by one single tax authority. The Internal Revenue Service handles federal tax administration, while each state has its own tax agency, and counties, cities, school districts, and special districts may add local taxes. That is why two taxpayers with the same income can owe different total tax depending on their state, city, employer, business structure, investments, property ownership, and filing status.

Important: this guide is educational and planning-focused. It is not tax, legal, accounting, or filing advice. Always verify your final filing position with IRS instructions, your state/local tax agency, tax software, or a qualified CPA/EA.

All Major Types of Taxes in the United States

The table below groups the most common U.S. tax types by level. Some taxes apply to nearly everyone, such as federal income tax or sales tax in many states. Others apply only when a taxpayer owns property, runs payroll, receives investment income, sells assets, imports goods, operates in a specific industry, or transfers wealth.

Federal tax types

Federal tax typeWho may pay itWhat it usually applies toTypical filing/payment connection
Income taxIndividuals, estates, trusts, businessesWages, salary, business profit, interest, dividends, rent, taxable retirement income, and other taxable income.Form 1040/1040-SR for individuals; entity returns for businesses.
Corporate income taxC corporationsCorporate taxable income after deductions and credits.Form 1120; calendar-year C corporation deadline is generally April 15, with extension option.
Estimated taxSelf-employed people, investors, landlords, freelancers, corporationsIncome not fully covered by withholding.Quarterly estimated payments, commonly April 15, June 15, September 15, and January 15 of the next year.
Payroll tax / FICAEmployees and employersSocial Security and Medicare taxes on wages.Withheld through payroll; reported by employers, commonly on Form 941.
Self-employment taxFreelancers, contractors, sole proprietors, many partnersSocial Security and Medicare equivalent tax on net self-employment earnings.Schedule SE with Form 1040; often paid through quarterly estimated taxes.
Federal unemployment tax / FUTAEmployersEmployer tax funding unemployment systems.Form 940; deposits required when liability crosses IRS thresholds.
Capital gains taxInvestors, property sellers, business ownersProfit from selling capital assets such as stocks, crypto, mutual funds, real estate, or business assets.Reported on individual or business returns; may require estimated tax payments after large sales.
Dividend taxInvestorsQualified and ordinary dividends.Reported from Forms 1099-DIV and included in annual return.
Net Investment Income TaxHigher-income taxpayers with investment incomeCertain investment income when modified adjusted gross income exceeds statutory thresholds.Usually calculated with the individual income tax return.
Additional Medicare TaxHigher-income workers and self-employed peopleMedicare wages, self-employment income, or RRTA compensation above threshold amounts.Withheld by employers above the payroll threshold; reconciled on the individual return.
Estate taxLarge estatesTaxable estate value after deductions and exclusion amount.Form 706 is generally due nine months after death, with possible extension.
Gift taxGift giver, not usually the recipientLarge lifetime gifts above annual exclusion or gifts requiring reporting.Form 709 is generally due April 15 after the year of the gift.
Generation-skipping transfer taxTransferors, trusts, estatesTransfers to skip persons such as grandchildren or unrelated younger beneficiaries.Reported through estate/gift/GST forms depending on transaction.
Excise taxManufacturers, retailers, importers, service providers, users, or consumers depending on the taxFuel, communications, air transportation, heavy vehicles, wagering, environmental taxes, and selected goods/services.Often Form 720, Form 730, Form 2290, or Form 11-C depending on activity.
Customs duties / tariffsImportersGoods imported into the United States.Handled through U.S. Customs and Border Protection import procedures.
Alternative Minimum TaxSome higher-income individuals or entitiesA parallel tax system that limits certain preference benefits.Calculated with the annual return when applicable.

State and local tax types

State/local tax typeWhere it appearsWhat to knowTypical date pattern
State income taxMost states, but not allSome states have no broad personal income tax; others use flat or graduated rates.Often follows federal filing season, but each state sets its own rules.
State corporate income taxMany statesApplies to corporations doing business in a state, subject to apportionment rules.Often tied to federal return dates, but not always identical.
Sales taxMost states and many localitiesTax on taxable retail sales of goods and some services. The U.S. has no federal VAT.Retailers often file monthly, quarterly, or annually depending on volume and state.
Use taxMost sales-tax statesApplies when sales tax was not collected on a taxable purchase, often out-of-state or online purchases.May be reported on state income tax return or business sales/use tax returns.
Property taxAll states through local governmentsCommonly levied by counties, cities, school districts, or special districts on real estate and sometimes personal property.Assessment, bill, installment, and appeal dates vary by county/locality.
Franchise taxSome statesTax for the privilege of doing business or being organized in a state.Annual report/franchise tax dates vary by state.
Gross receipts taxSome states and localitiesTax on business receipts rather than profit, sometimes replacing or supplementing income/sales taxes.Monthly, quarterly, or annual depending on jurisdiction.
State unemployment tax / SUTAAll statesEmployer payroll tax for state unemployment insurance.Usually quarterly wage reports and payments.
Motor fuel taxFederal and statesGasoline, diesel, and other fuel taxes.Return frequency depends on distributor, supplier, or state rules.
Vehicle registration or excise taxStates/localitiesVehicle ownership, registration, or use charges.Usually tied to registration renewal month.
Real estate transfer taxStates, counties, citiesTax or fee when property changes ownership.Usually due at recording/closing.
Hotel/lodging taxStates/cities/tourism districtsHotel stays and short-term rentals.Often monthly or quarterly for operators.
Meals/restaurant taxSome cities/statesPrepared meals, restaurant bills, or special dining taxes.Usually filed with sales tax or local meals tax return.
Utility taxSome localitiesElectricity, gas, water, telecom, or utility services.Often collected through bills or remitted by providers.
Business license taxCities/countiesTax or fee for operating a business locally.Often annual renewal, but exact date is local.
School district/local income taxSome states/localitiesLocal wage or income tax supporting schools or municipal services.May be withheld through payroll or filed annually.
State and local due dates are not uniform. Always check the relevant state revenue department, county treasurer, city finance department, or local tax collector before filing or paying.

2026 U.S. Tax Dates and Deadline Calendar

This table focuses on major federal 2026 tax dates for 2025 returns, 2026 estimated payments, payroll reporting, business returns, information reporting, and excise-tax actions. State and local taxes may follow different calendars.

DateStatusTax type / formWho should careWhat is due
January 12, 2026CheckingTip income reportingEmployees receiving tipsReport December 2025 tips of $20 or more to employer.
January 15, 2026Checking2025 estimated tax final installmentIndividuals with income not fully covered by withholdingFinal 2025 estimated tax payment. Farmers and fishermen may have special rules.
February 2, 2026CheckingW-2, W-3, 1099-NEC, selected 1099 statements, Form 945, Form 941 Q4 2025, Form 940Employers and payersProvide W-2s and many information statements; file W-3/W-2 and 1099-NEC; many employer annual/Q4 returns due unless timely-depositor extension applies.
February 10, 2026CheckingEmployer timely-depositor deadline; tip reportingEmployers and tipped employeesSome employment tax returns due if deposits were timely and full; employees report January tips of $20 or more.
February 17, 2026CheckingForm W-4 exemption renewal; 1099-B/1099-S recipient statementsEmployees claiming exempt status; businesses issuing certain 1099 formsEmployees must renew exempt withholding status; certain 1099 recipient statements due.
March 2, 2026CheckingPaper information returns; farmers/fishermen fallback filingBusinesses filing paper 1099-type returns; farmers/fishermen who skipped January paymentPaper filing for many information returns; farmers/fishermen may file/pay by this date to avoid estimated-tax penalty if they did not pay January 15.
March 16, 2026CheckingForm 1065, Form 1120-S, Form 2553Calendar-year partnerships, S corporations, LLCs taxed as partnerships/S corpsPartnership and S corporation returns/K-1s due; Form 7004 extension request possible; S corporation election deadline for calendar-year treatment.
March 31, 2026CheckingElectronic information returnsBusinesses e-filing Forms 1097, 1098, 1099 except 1099-NEC, 3921, 3922, W-2G; ACA e-filersElectronic filing deadline for many information returns and certain ACA forms.
April 15, 2026CheckingForm 1040/1040-SR, Form 4868, Q1 2026 estimated tax, Form 1120, Form 709, Schedule HMost individuals, C corporations, gift-tax filers, household employersMain federal individual return/payment deadline for 2025; extension request deadline; first 2026 estimated tax payment; calendar-year C corporation return/payment; gift tax return; household employment tax with Schedule H.
April 30, 2026CheckingForm 941 Q1; FUTA deposit; Form 720 Q1Employers and excise-tax filersQuarterly payroll return; FUTA deposit if liability through March exceeds threshold; quarterly federal excise tax return for Q1.
May 11, 2026CheckingForm 941 Q1 timely-depositor extension; tip reportingEmployers and tipped employeesForm 941 Q1 due for timely full depositors; employees report April tips of $20 or more.
June 10, 2026CheckingTip income reportingEmployees receiving tipsReport May tips of $20 or more to employer.
June 15, 2026CheckingQ2 2026 estimated tax; overseas individual filing; corporate estimated taxIndividuals with estimated tax, U.S. taxpayers abroad, corporationsSecond 2026 estimated tax installment; many U.S. citizens/resident aliens living and working outside the U.S. and Puerto Rico file/pay; corporations deposit second estimated installment.
July 1, 2026CheckingForm 11-C wagering occupational taxBusinesses accepting wagersAnnual Form 11-C filing for wagering activity after initial registration.
July 31, 2026CheckingForm 941 Q2; FUTA deposit; Form 5500; Form 720 Q2Employers, plan sponsors, excise-tax filersQuarterly payroll return; FUTA deposit if liability through June exceeds threshold; calendar-year benefit plan Form 5500; Q2 federal excise tax return.
August 10, 2026CheckingForm 941 Q2 timely-depositor extension; tip reportingEmployers and tipped employeesForm 941 Q2 due for timely full depositors; employees report July tips of $20 or more.
August 31, 2026CheckingForm 2290 heavy highway vehicle use taxOwners/operators of taxable heavy highway vehicles first used in JulyFull-year heavy vehicle use tax generally due for vehicles first used in July.
September 15, 2026CheckingQ3 2026 estimated tax; partnership/S corp extended returns; corporate estimated taxIndividuals with estimated tax, partnerships, S corps, corporationsThird 2026 estimated tax installment; extended 2025 partnership and S corporation returns/K-1s; corporate third estimated installment.
October 15, 2026CheckingExtended Form 1040/1040-SR; extended Form 1120Individuals and C corporations with valid extensionsFinal extended filing deadline for many 2025 individual returns and calendar-year C corporation returns. Tax payment was still generally due by the original due date.
November 2, 2026CheckingForm 941 Q3; FUTA deposit; Form 720 Q3Employers and excise-tax filersQuarterly payroll return; FUTA deposit if liability through September exceeds threshold; Q3 federal excise tax return adjusted for weekend timing.
November 10, 2026CheckingForm 941 Q3 timely-depositor extension; tip reportingEmployers and tipped employeesForm 941 Q3 due for timely full depositors; employees report October tips of $20 or more.
December 10, 2026CheckingTip income reportingEmployees receiving tipsReport November tips of $20 or more to employer.
December 15, 2026CheckingCorporate estimated taxCalendar-year corporationsFourth corporate estimated income tax installment for 2026.
December 31, 2026CheckingYear-end tax planningIndividuals, investors, businesses, employersCommon final date for many calendar-year income, deduction, charitable gift, payroll, withholding, inventory, and planning actions. Specific retirement and business rules vary.
January 15, 2027CheckingQ4 2026 estimated taxIndividuals with income not fully covered by withholdingFinal regular estimated tax installment for 2026 income.
The date status is calculated by the visitor’s browser date. Keep the article itself updated each tax season because IRS disaster relief, federal holidays, state holidays, and new legislation can change deadlines for affected taxpayers.

Important U.S. Tax Formulas

Tax law is detailed, but the basic math behind many U.S. taxes can be explained with simple formulas. These are planning formulas, not final filing instructions.

Federal taxable income

\[ \text{Taxable Income} \approx \text{Gross Income} - \text{Adjustments} - \text{Deduction} - \text{Allowed Business Deductions} \]

For individuals, the deduction may be the standard deduction or itemized deductions. Some business owners may also need to evaluate special deductions and credits separately.

Progressive income tax

\[ \text{Total Tax} = \sum_{i=1}^{n} \left(\min(\max(T-L_i,0),U_i-L_i)\times r_i\right) \]

\(T\) is taxable income, \(L_i\) and \(U_i\) are bracket limits, and \(r_i\) is the tax rate for that bracket. Only income inside a bracket is taxed at that bracket rate.

FICA payroll tax

\[ \text{Social Security Tax} = \min(\text{Wages}, \text{Wage Base}) \times 6.2\% \]

\[ \text{Medicare Tax} = \text{Medicare Wages} \times 1.45\% \]

\[ \text{Additional Medicare Tax} = \max(\text{Wages} - \text{Threshold},0) \times 0.9\% \]

Self-employment tax

\[ \text{Net SE Earnings} = \text{Net Profit} \times 92.35\% \]

\[ \text{SE Tax} \approx \text{Social Security Portion} + \text{Medicare Portion} \]

Self-employed taxpayers generally cover both the employee and employer portions of Social Security and Medicare through self-employment tax.

Capital gains tax

\[ \text{Capital Gain} = \text{Sale Proceeds} - \text{Adjusted Basis} - \text{Selling Costs} \]

Short-term gains are generally taxed at ordinary income tax rates. Long-term gains may receive 0%, 15%, or 20% federal rate treatment, depending on taxable income and filing status.

Sales and use tax

\[ \text{Sales Tax} = \text{Taxable Price} \times \text{Combined Rate} \]

\[ \text{Total Price} = \text{Taxable Price} + \text{Sales Tax} \]

Combined rate may include state, county, city, district, transit, tourism, or special local rates.

Property tax

\[ \text{Property Tax} = \text{Assessed Value} \times \text{Tax Rate} \]

\[ \text{Property Tax} = \frac{\text{Assessed Value} \times \text{Millage Rate}}{1000} \]

Local rules control assessment ratio, exemptions, appeal periods, and installment deadlines.

Excise and customs tax

\[ \text{Excise Tax} = \text{Quantity} \times \text{Specific Rate} \]

\[ \text{Customs Duty} = \text{Customs Value} \times \text{Duty Rate} \]

Excise taxes may be quantity-based or percentage-based depending on the product, service, or activity.

Mini tax calculator for examples

Use this simple educational calculator to demonstrate sales tax and property tax formulas inside the article. It is not a filing tool.

Enter values and click calculate.

How Each Tax Type Affects Different People

Employees

Employees usually deal with federal income tax withholding, FICA payroll tax, state income tax withholding where applicable, local wage taxes in some locations, and annual Form W-2 reporting. Their biggest planning task is making sure Form W-4 withholding is correct after salary changes, marriage, divorce, new dependents, side income, or multiple jobs.

Freelancers and contractors

Freelancers often owe federal income tax, self-employment tax, state income tax, local tax, and estimated tax payments. They may also face sales tax if they sell taxable goods or services and have nexus in a state. Good bookkeeping matters because business expenses reduce net profit, which affects income tax and self-employment tax.

Investors

Investors may owe tax on interest, dividends, capital gains, mutual fund distributions, crypto disposals, rental income, and net investment income tax. Large gains can create estimated-tax obligations even if the taxpayer has wage withholding.

Business owners

Business owners need to understand entity-level income tax, pass-through income, payroll tax, unemployment tax, sales/use tax, state registration, franchise tax, gross receipts tax, business property tax, excise tax, and information reporting. The right calendar depends on entity type and payroll/deposit rules.

E-commerce sellers

Online sellers must separate income tax from sales tax. Income tax is about profit. Sales tax is about transaction tax collection and remittance. Remote sellers should monitor economic nexus thresholds, marketplace facilitator treatment, product taxability, exemption certificates, and filing frequency.

Property owners

Property owners may deal with real estate property tax, personal property tax, mortgage interest reporting, rental income tax, depreciation, capital gains on sale, transfer tax at closing, and local assessments. County due dates, appeal deadlines, exemptions, and installment rules vary widely.

Related CalculatorWallah Tax Tools and Planning Resources

Use calculators for planning, comparison, and education. A calculator can help estimate a number, but it cannot replace official filing instructions, state-specific rules, or professional advice for complex tax positions.

Federal Income Tax Calculator 2026

Estimate federal bracket tax, effective tax rate, marginal rate, deduction impact, and take-home view.

Open tool
Tax Refund Calculator 2026

Compare estimated liability against withholding, credits, and estimated payments.

Open tool
Capital Gains Tax Calculator 2026

Estimate short-term/long-term gain treatment and federal investment-tax exposure.

Open tool
Quarterly Tax Payment Calculator for Freelancers

Plan federal income tax, self-employment tax, safe harbor, and upcoming estimated payments.

Open tool
Schedule C Profit and Tax Reserve Calculator

Estimate Schedule C profit and tax reserve needs for freelancers and sole proprietors.

Open tool
Paycheck Calculator 2026

Estimate gross-to-net pay and connect wages, withholding, FICA, and deductions.

Open tool
Sales Tax Calculators Hub

Browse state-by-state sales tax tools and U.S. transaction-tax planning resources.

Open hub
State Sales Tax Calculators

Find calculators for U.S. states, local add-ons, tax-included pricing, and category notes.

Open directory
Sales Tax Nexus Threshold Monitor

Monitor remote-seller thresholds by state using sales and transaction counts.

Open tool
VAT Calculator

Use for VAT-style add/remove/reverse tax math. Useful for comparison because the U.S. does not have a federal VAT.

Open tool
GST Calculator

Calculate India GST or Canada GST/HST examples separately from U.S. sales-tax logic.

Open tool
FICA and Self-Employment Tax Guides

Use these guides to understand Social Security, Medicare, Additional Medicare Tax, and Schedule SE planning.

FICA guide · SE tax guide

How to Build a U.S. Tax Deadline Checklist

A strong tax checklist starts by separating tax type, taxpayer type, filing form, due date, source document, payment method, and state/local obligations. Do not rely on one deadline for everything.

  1. Identify your taxpayer role. Are you an employee, freelancer, investor, landlord, business owner, employer, importer, property owner, or estate executor?
  2. List your income sources. Include wages, 1099 income, business receipts, interest, dividends, stock/crypto sales, rental income, pension income, and foreign income.
  3. Separate federal, state, and local obligations. Federal filing does not automatically satisfy state, county, city, property, payroll, sales tax, or business license rules.
  4. Match each tax to a form or account. Examples include Form 1040, Schedule C, Schedule SE, Form 941, Form 940, Form 1065, Form 1120-S, Form 1120, Form 709, Form 706, Form 720, and state portals.
  5. Mark payment deadlines separately from filing deadlines. Extensions usually give extra time to file, not extra time to pay.
  6. Schedule quarterly reviews. Recheck withholding, estimated tax, sales-tax nexus, payroll deposits, property-tax bills, and investment gains at least quarterly.
  7. Save proof. Keep confirmations, postmarks, EFTPS receipts, state portal receipts, payroll reports, invoices, 1099s, W-2s, and accounting exports.
Best practice: build one master tax calendar with recurring reminders for federal estimated tax, payroll filings, sales-tax returns, property-tax installments, annual reports, franchise taxes, and local business license renewals.

Federal Tax Date Notes by Category

Individual income tax dates

For most calendar-year individual taxpayers, the 2025 federal income tax return and payment deadline is April 15, 2026. If an extension is filed by the original deadline, the extended filing deadline is generally October 15, 2026. The extension is for filing, not for payment.

Estimated tax dates

The regular individual estimated-tax payment pattern for 2026 income is April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. Corporations generally have their own estimated-tax installment rules.

Business entity dates

Calendar-year partnerships and S corporations generally face a March 16, 2026 filing deadline for 2025 returns because March 15 falls on a Sunday. Calendar-year C corporations generally face an April 15, 2026 deadline.

Payroll and employer dates

Employers must handle employee wage statements, payroll deposits, Form 941 quarterly returns, Form 940 FUTA reporting, Form 945 nonpayroll withholding, and state unemployment obligations. Deposit schedules depend on IRS lookback rules and tax liability.

Excise tax dates

Excise-tax filers may use Form 720 for quarterly federal excise tax, Form 730 for monthly wagering tax, Form 11-C for wagering registration/occupational tax, and Form 2290 for heavy highway vehicle use tax. Deposit timing can differ from return timing.

Estate and gift tax dates

Estate tax Form 706 is generally due nine months after the date of death, with an available six-month filing extension if requested properly. Gift tax Form 709 is generally due April 15 after the year in which the reportable gift was made.

Frequently Asked Questions About U.S. Taxes

What are the main types of taxes in the United States?

The main U.S. tax categories include federal income tax, state income tax, local income tax, payroll tax, self-employment tax, corporate tax, capital gains tax, dividend tax, estate tax, gift tax, excise tax, sales and use tax, property tax, franchise tax, gross receipts tax, customs duties, and several industry-specific taxes.

Does the United States have VAT?

No. The United States does not have a federal value-added tax. Instead, most consumption tax in the U.S. is handled through state and local sales and use taxes.

What is the federal tax deadline in 2026?

For most calendar-year individual taxpayers, the deadline to file the 2025 federal income tax return and pay tax due is April 15, 2026. If a valid extension is requested, the extended filing deadline is generally October 15, 2026, but payment is still due by the original deadline.

When are 2026 estimated tax payments due?

The regular 2026 estimated tax due dates for individuals are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. Fiscal-year taxpayers and special categories such as farmers/fishermen may have different rules.

What is the difference between payroll tax and income tax?

Payroll tax usually refers to Social Security and Medicare taxes, also called FICA for employees. Federal income tax is separate and is based on taxable income, filing status, deductions, credits, and tax brackets.

What is self-employment tax?

Self-employment tax is the Social Security and Medicare tax paid by many freelancers, independent contractors, sole proprietors, and partners. It generally covers both the employee and employer portions that would otherwise be split in a W-2 job.

Are sales tax and use tax the same?

They are related but not identical. Sales tax is generally collected by a seller at checkout. Use tax is generally owed by the buyer when sales tax was not collected on a taxable purchase.

Who pays property tax?

Property tax is usually paid by real estate owners and sometimes by owners of taxable personal property. Real property tax is mainly local and may fund schools, counties, cities, libraries, fire districts, and other local services.

Who pays gift tax?

Gift tax is generally the responsibility of the donor, not the recipient. A gift tax return may be required when gifts exceed annual exclusion limits or when special reporting situations apply.

When is estate tax due?

Federal estate tax Form 706 is generally due nine months after the decedent’s date of death. A six-month filing extension may be available if requested properly, but payment rules require separate attention.

Do all states have income tax?

No. Some states do not impose a broad personal income tax. However, those states may rely more heavily on other taxes such as sales tax, property tax, gross receipts tax, business taxes, or local taxes.

Can an extension delay my tax payment?

Usually no. A federal extension generally gives more time to file the return, not more time to pay tax due. Taxpayers should estimate and pay any balance by the original deadline to reduce penalties and interest.

Official Sources and References

The following sources are useful for verifying tax dates, federal forms, state/local rules, and tax calculation context. Review them before making filing or payment decisions.

SourceUse it forLink
IRS Publication 509, Tax Calendars 2026Federal general, employer, and excise tax due dates.IRS Publication 509
IRS individual filing guidanceForm 1040 filing deadline, extension notes, payment reminder.When to file
IRS estimated tax guidanceEstimated tax rules, quarterly periods, payment methods, underpayment notes.Estimated taxes
IRS business taxesBusiness tax categories: income, estimated, self-employment, employment, and excise taxes.Business taxes
IRS Social Security and Medicare withholdingFICA rates, Medicare tax, employer withholding responsibilities.Topic 751
Social Security Administration wage baseOASDI wage base and Social Security tax rate context.SSA contribution and benefit base
IRS capital gains topicCapital gains/losses, short-term versus long-term treatment, tax rate context.Topic 409
IRS Net Investment Income TaxNIIT rate, threshold logic, investment income tax context.NIIT
IRS Additional Medicare Tax0.9% Additional Medicare Tax thresholds and reporting context.Topic 560
IRS estate and gift tax returnsEstate tax and gift tax filing deadlines.Estate and gift tax returns
IRS excise taxExcise tax types and taxpayer categories.Excise tax
U.S. Customs and Border ProtectionCustoms duties and import duty basics.Customs duty information
USA.gov state and local taxesFinding official state/local tax agencies, due dates, and payment help.State and local taxes
Tax Policy Center property tax overviewState/local property tax explanation.Property taxes
U.S. Census Bureau tax dataState/local tax collection categories such as property, income, and sales taxes.Government taxes
PwC United States tax summariesFederal VAT/sales-tax overview and state/local sales/use tax context.United States other taxes
CalculatorWallah tax calculatorsPlanning calculators for federal income tax, refund, FICA, self-employment, capital gains, sales tax, VAT, GST, and paycheck estimates.CalculatorWallah

Editorial note: Tax deadlines may change for federal disaster relief, military/combat zone relief, state holidays, local rules, or new tax legislation. Review the linked official sources before relying on any deadline.

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