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
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