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Federal Income Tax Rates

Here are the taxable income rates for the 2019 tax year (returns filed in 2020).

Single

Federal taxable income Tax rate
$0 - $9,700 10% of the amount over $0
$9,700 - $39,475 $970.00 plus 12% of the amount over $9,700
$39,475 - $84,200

$4,543.00 plus 22% of the amount over $39,475

$84,200 - $160,725 $14,382.50 plus 24% of the amount over $84,200
$160,725 - $204,100 $32,748.50 plus 32% of the amount over $160,725
$204,100 - $510,300 $46,628.50 plus 35% of the amount over $204,100
Over $510,300 $153,798.50 plus 37% of the amount over $510,300

Married filing jointly or qualifying widow(er)

Federal taxable income Tax rate
$0 - $19,400 10% of the amount over $0
$19,400 - $78,950 $1,940.00 plus 12% of the amount over $19,400
$78,950 - $168,400 $9,086.00 plus 22% of the amount over $78,950
$168,400 - $321,450 $28,765.00 plus 24% of the amount over $168,400
$321,450 - $408,200 $65,497.00 plus 32% of the amount over $321,450
$408,200 - $612,350 $93,257.00 plus 35% of the amount over $408,200
Over $612,350 $164,709.50 plus 37% of the amount over $612,350

Married filing separately

Federal taxable income Tax rate
$0 - $9,700 10% of the amount over $0
$9,700 - $39,475 $970.00 plus 12% of the amount over $9,700
$39,475 - $84,200 $4,543.00 plus 22% of the amount over $39,475
$84,200 - $160,725 $14,382.50 plus 24% of the amount over $84,200
$160,725 - $204,100 $32,748.50 plus 32% of the amount over $160,725
$204,100 - $306,175 $46,628.50 plus 35% of the amount over $204,100
Over $306,175 $82,354.75 plus 37% of the amount over $306,175

Head of household

Federal taxable income Tax rate
$0 - $13,850

10% of the amount over $0

$13,850 - $52,850 $1,385.00 plus 12% of the amount over $13,850
$52,850 - $84,200 $6,065.00 plus 22% of the amount over $52,850
$84,200 - $160,700 $12,962.00 plus 24% of the amount over $84,200
$160,700 - $204,100 $31,322.00 plus 32% of the amount over $160,700
$204,100 - $510,300 $45,210.00 plus 35% of the amount over $204,100
Over $510,300 $152,380.00 plus 37% of the amount over $510,300

Trusts and estates, kiddie tax

Federal taxable income
Tax rate
$0 - $2,600
10% of the amount over $0
$2,600 - $9,300
$260.00 plus 24% of the amount over $2,600
$9,300 - $12,750
$1,868.00 plus 35% of the amount over $9,300
Over $12,750
$3,075.50 plus 37% of the amount over $12,750

Tax brackets for long-term capital gains and qualified dividends

These rates depend on overall taxable income.
 

0% bracket
15% bracket
20% bracket
Single
up to $39,375
$39,375 - $434,550
above $434,550
Married filing jointly
up to $78,750
$78,750 - $488,850
above $488,850
Head of household
up to $52,750 $52,750 - $461,700
above $461,700
Married filing separately
up to $39,375
$39,375 - $244,425
above $244,425
Trusts and estates, kiddie tax
up to $2,650
$2,650 - $12,950
above $12,950
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.


Alternative minimum tax rates

Federal taxable income Tax rate
$0 - $194,800
26%
$194,800 and up
28%

If married filing separately, the dollar amount at which the rate changes to 28% is half the figure shown above.


Last updated December 31, 2019