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Projected — not yet official

2027 Tax Brackets for Head of Household (Projected)

The IRS has not announced 2027 brackets yet. The bands below are the statutory indexing formula applied to published BLS data, shown next to the confirmed 2026 bands for head-of-household filers. For the figures you file with now, see the 2026 tax brackets for head-of-household filers.

2026 (confirmed) vs 2027 (projected)

Rate2026 taxable-income band2027 band (projected)Band ceiling rises by
10% $0 to $17,700 $0 to $18,250 $550
12% $17,701 to $67,450 $18,251 to $69,550 $2,100
22% $67,451 to $105,700 $69,551 to $108,950 $3,250
24% $105,701 to $201,750 $108,951 to $208,050 $6,300
32% $201,751 to $256,200 $208,051 to $264,200 $8,000
35% $256,201 to $640,600 $264,201 to $660,550 $19,950
37% Over $640,600 Over $660,550 —

2026: IRS Rev. Proc. 2025-32 — confirmed. 2027: IRC § 1(j) formula on BLS C-CPI-U through August 2026 — PROJECTED, not official.

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Projected 2027 deductions for head-of-household filers

Standard deduction (projected)

$24,900

$24,150 in 2026

Extra per condition, 65+ or blind

$2,100

$2,050 in 2026

OBBBA senior deduction

$6,000

per person 65+, phases out above $75,000 MAGI

Only taxable income above the deduction reaches the brackets. The standard deduction and the 65+/blind amount are projected from § 63(c) with the same BLS data; the senior deduction is a fixed statutory amount for 2025 through 2028. See the standard deduction 2027 reference for every filing status.

Methodology

Each 2018 threshold in IRC § 1(j)(2) is multiplied by the § 1(f)(3) cost-of-living ratio (2016 prices for the two lowest ceilings, 2017 for the rest) and the increase is rounded down to the statutory step. The same code reproduces every 2026 threshold in Rev. Proc. 2025-32. The October 2025 index was never published; this page interpolates it. Leaving it out would raise 5 of these thresholds by $100 to $800.

Other filing statuses

Frequently asked questions

What are the 2027 tax brackets for head-of-household filers?

Projected, not yet official: head-of-household filers keep the seven rates from 10% through 37% in 2027, with the 10% band ending at $18,250 and the 37% rate starting above $660,550 of taxable income. The projected standard deduction is $24,900, up from $24,150 in 2026.

Are these 2027 brackets for head-of-household filers official?

No. The IRS sets 2027 thresholds in its annual inflation-adjustment revenue procedure, usually published in October or November (the 2026 figures came from Rev. Proc. 2025-32). Until then this page runs the statutory formula in IRC § 1(f) and § 1(j) on published BLS chained CPI-U data through August 2026, about 3.06% above the 2026 adjustment. The page switches to the IRS figures the day they are published.

What is the projected 2027 standard deduction for head-of-household filers?

$24,900, against a confirmed $24,150 for 2026. Each qualifying condition — 65 or older, or blind — is projected to add $2,100 ($2,050 in 2026). OBBBA's separate senior deduction of up to $6,000 per person aged 65 or older still applies in 2027; it is fixed by statute, not indexed, and phases out above $75,000 of modified AGI.

Why could the official 2027 thresholds differ from this projection?

BLS never published the October 2025 index, and no agency has said how the twelve-month average should treat the gap. This page fills it with the midpoint of September and November. Leaving October out instead would raise 5 of the thresholds for head-of-household filers by $100 to $800, for example the top of the 12% band to $69,650 instead of $69,550. The IRS revenue procedure settles it.

Will I pay less tax in 2027 on the same income as head of household?

Usually a little, if your income does not rise. Every bracket ceiling and the standard deduction move up with inflation, so more of the same income is taxed at the lower rates. The rates themselves do not change: OBBBA made the 10/12/22/24/32/35/37% schedule permanent.

Sources

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