Use 2026 federal tax-year values to frame withholding questions; reconcile the estimate against your LES and IRS guidance.
Reviewed September 28, 2026
The IRS lists $16,100 for single and married-filing-separately returns, $32,200 for married filing jointly, and $24,150 for head of household for tax year 2026. These are tax-return deductions, not a monthly withholding allowance or a prediction of refund.
Basic pay is generally taxable. Some allowances, including qualifying BAH and BAS, are excluded from gross income under federal rules. Special situations and other compensation can change the result; use IRS Publication 3 and current DFAS records for the individual case.
Withholding depends on filing status, other income, elections, credits, and pay timing. Compare the estimate with the current LES and the IRS Tax Withholding Estimator. Do not use this page as tax advice or to decide eligibility for an exclusion.