26Title 26The US tax code, read & explained

Title 26 of the United States Code

The whole US tax code.
Readable.

2,114 sections and 1.76 million words of federal tax law, searchable in one place, with plain-English explainers of the parts that touch people's lives. Free, independent and open source.

Explain my tax documentW-2s, 1099s, IRS letters. Read privately on your device.

Try: Foreign-owned LLCs Am I a US tax resident? Self-employment tax No tax on tips

Start from your situation

Which parts of the code are about you?

01Employee on a paycheckYour employer withholds tax for you. But what you actually owe is settled on your return, and several 2025 changes may lower it.02Freelancer, gig worker or one-person businessNo employer withholds anything for you. That changes three things: what you owe, when you pay it, and what you can deduct.03Foreign founder with a US LLCYou live outside the US and own a US company, usually a one-person LLC. Here's the federal tax map, in the order you'll run into it.04New to the United StatesArriving to work, study or join family? Your first US tax year has rules most people born there never face.

Explained so far

18 sections in plain English

Each one gives what the law says, who it touches, the 2026 numbers and a worked example, next to the official text. See all 18 →

§ 6038AForm 5472 — the $25,000 trap for foreign-owned LLCsA US single-member LLC owned by a foreigner must file Form 5472 every year it has transactions with its owner — even if it owes no tax. Missing it costs $25,000.§ 1The income tax ratesSeven rates from 10% to 37%, applied in layers. Only the slice of income inside each bracket is taxed at that bracket's rate.§ 63Taxable income and the standard deductionTaxable income is what's left after deductions. Most people take the flat standard deduction — $16,100 single, $32,200 married filing jointly for 2026.§ 1401Self-employment taxFreelancers pay both halves of Social Security and Medicare: 15.3% on about 92% of net profit, starting at just $400 of earnings.§ 224“No tax on tips” — the qualified tips deductionFrom 2025 to 2028, tipped workers can deduct up to $25,000 of tips from federal income tax. Payroll taxes and most state taxes still apply.§ 7701Who counts as a US tax residentTax residency isn't immigration status. A green card or the “substantial presence test” — a day-counting formula — makes you a resident, taxed on worldwide income.§ 24The child tax creditUp to $2,200 per child under 17, with up to $1,700 of it paid out even if you owe no tax. Social Security numbers are required.§ 121Selling your home: the $250,000 / $500,000 exclusionLive in your home 2 of the last 5 years and up to $250,000 of profit ($500,000 for couples) is tax-free. The limits haven't changed since 1997.§ 199AThe qualified business income (QBI) deductionOwners of pass-through businesses can deduct up to 20% of their business profit, capped at 20% of taxable income. Made permanent in 2025.§ 32The earned income tax credit (EITC)A refundable credit for working people with low to moderate earnings — up to $8,231 for 2026 with three or more children, $664 with none.§ 871How nonresidents are taxedNonresident aliens pay a flat 30% on US passive income like dividends — often cut by treaty — and normal rates on income tied to a US business.§ 225The overtime deductionFrom 2025 to 2028, hourly workers can deduct the “half” in time-and-a-half — up to $12,500, or $25,000 for couples.

The code in numbers

Reading it all would take about 117 hours.

That's at 250 words a minute, without the regulations, court cases and IRS guidance built on top of it.

2,114sections
1.76Mwords of law
196sections repealed but still numbered
1986year of the last full rewrite

Longest sections

  1. § 401 Qualified pension, profit-sharing, and stock bonus plans25,147 words
  2. § 6103 Confidentiality and disclosure of returns and return information23,747 words
  3. § 414 Definitions and special rules16,849 words
  4. § 42 Low-income housing credit15,121 words
  5. § 170 Charitable, etc., contributions and gifts14,972 words

Most amended

  1. § 6103 Confidentiality and disclosure of returns and return information88 times
  2. § 3121 Definitions65 times
  3. § 9502 Airport and Airway Trust Fund62 times
  4. § 9503 Highway Trust Fund62 times
  5. § 4081 Imposition of tax61 times

Most cited by other sections

  1. § 501 Exemption from tax on corporations, certain trusts, etc161 sections
  2. § 1 Tax imposed124 sections
  3. § 401 Qualified pension, profit-sharing, and stock bonus plans90 sections
  4. § 170 Charitable, etc., contributions and gifts88 sections
  5. § 414 Definitions and special rules87 sections

Why this exists

Everyone lives under it. Almost nobody has read it.

The tax code decides where a large part of the economy's money flows. Yet the text itself is written for specialists, spread across thousands of sections and amended hundreds of times a decade. In an episode of The Diary of a CEO, historian Sarah Paine said what's missing is someone who reads the code, breaks it into pieces and explains its human side. Title 26 is an attempt at that.

It takes no side on what the law should say. It shows what it does say, who it affects and how, with every claim tied to its source.

How it's made

Browse

The eleven subtitles

  1. Subtitle A Income Taxes888 sections
  2. Subtitle B Estate and Gift Taxes104 sections
  3. Subtitle C Employment Taxes58 sections
  4. Subtitle D Miscellaneous Excise Taxes156 sections
  5. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes239 sections
  6. Subtitle F Procedure and Administration586 sections
  7. Subtitle G The Joint Committee on Taxation8 sections
  8. Subtitle H Financing of Presidential Election Campaigns25 sections
  9. Subtitle I Trust Fund Code14 sections
  10. Subtitle J Coal Industry Health Benefits12 sections
  11. Subtitle K Group Health Plan Requirements24 sections