Here are the taxable income rates for the 2014 tax year (returns filed in 2015).
Single
| Federal taxable income | Tax rate |
| $0 - $9,075 | 10% of the amount over $0 |
| $9,075 - $36,900 | $907.50 plus 15% of the amount over $9,075 |
| $36,900 - $89,350 | $5,081.25 plus 25% of the amount over $36,900 |
| $89,350 - $186,350 | $18,193.75 plus 28% of the amount over $89,350 |
| $186,350 - $405,100 | $45,353.75 plus 33% of the amount over $186,350 |
| $405,100 - $406,750 | $117,541.25 plus 35% of the amount over $405,100 |
| Over $406,750 | $118,118.75 plus 39.6% of the amount over $406,750 |
Married filing jointly or qualifying widow(er)
| Federal taxable income | Tax rate |
| $0 - $18,150 | 10% of the amount over $0 |
| $18,150 - $73,800 | $1,815.00 plus 15% of the amount over $18,150 |
| $73,800 - $148,850 | $10,162.50 plus 25% of the amount over $73,800 |
| $148,850 - $226,850 | $28,925.00 plus 28% of the amount over $148,850 |
| $226,850 - $405,100 | $50,765.00 plus 33% of the amount over $226,850 |
| $405,100 - $457,600 | $109,587.50 plus 35% of the amount over $405,100 |
| Over $457,600 | $127,962.50 plus 39.6% of the amount over $457,600 |
Married filing separately
| Federal taxable income | Tax rate |
| $0 - $9,075 | 10% of the amount over $0 |
| $9,075 - $36,900 | $907.50 plus 15% of the amount over $9,075 |
| $36,900 - $74,425 | $5,081.25 plus 25% of the amount over $36,900 |
| $74,425 - $113,425 | $14,462.50 plus 28% of the amount over $74,425 |
| $113,425 - $202,550 | $25,382.50 plus 33% of the amount over $113,425 |
| $202,550 - $228,800 | $54,793.75 plus 35% of the amount over $202,550 |
| Over $228,800 | $63,981.25 plus 39.6% of the amount over $228,800 |
Head of household
| Federal taxable income | Tax rate |
| $0 - $12,950 | 10% of the amount over $0 |
| $12,950 - $49,400 | $1,295.00 plus 15% of the amount over $12,950 |
| $49,400 - $127,550 | $6,762.50 plus 25% of the amount over $49,400 |
| $127,550 - $206,600 | $26,300.00 plus 28% of the amount over $127,550 |
| $206,600 - $405,100 | $48,434.00 plus 33% of the amount over $206,600 |
| $405,100 - $432,200 | $113,939.00 plus 35% of the amount over $405,100 |
| Over $432,200 | $123,424.00 plus 39.6% of the amount over $432,200 |
Long-term capital gains and qualified dividends
Tax bracket
| Tax rate
|
10% to 15%
| 0%
|
25% to 35%
| 15% |
| 39.6% | 20% |
Alternative minimum tax rates
| Federal taxable income | Tax rate
|
$0 - $182,500
| 26%
|
$182,500 and up
| 28%
|
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.
