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Federal Income Tax Rates

Here are the taxable income rates for the 2020 tax year (returns filed in 2021).

Single

Federal taxable income Tax rate
$0 - $9,875 10% of the amount over $0
$9,875 - $40,125 $987.50 plus 12% of the amount over $9,875
$40,125 - $85,525

$4,617.50 plus 22% of the amount over $40,125

$85,525 - $163,300 $14,605.50 plus 24% of the amount over $85,525
$163,300 - $207,350 $33,271.50 plus 32% of the amount over $163,300
$207,350 - $518,400 $47,367.50 plus 35% of the amount over $207,350
Over $518,400 $156,235.00 plus 37% of the amount over $518,400

Married filing jointly or qualifying widow(er)

Federal taxable income Tax rate
$0 - $19,750 10% of the amount over $0
$19,750 - $80,250 $1,975.00 plus 12% of the amount over $19,750
$80,250 - $171,050 $9,235.00 plus 22% of the amount over $80,250
$171,050 - $326,600 $29,211.00 plus 24% of the amount over $171,050
$326,600 - $414,700 $66,543.00 plus 32% of the amount over $326,600
$414,700 - $622,050 $94,735.00 plus 35% of the amount over $414,700
Over $622,050 $167,307.50 plus 37% of the amount over $622,050

Married filing separately

Federal taxable income Tax rate
$0 - $9,875 10% of the amount over $0
$9,875 - $40,125 $987.50 plus 12% of the amount over $9,875
$40,125 - $85,525 $4,617.50 plus 22% of the amount over $40,125
$85,525 - $163,300 $14,605.50 plus 24% of the amount over $85,525
$163,300 - $207,350 $33,271.50 plus 32% of the amount over $163,300
$207,350 - $311,025 $47,367.50 plus 35% of the amount over $207,350
Over $311,025 $83,653.75 plus 37% of the amount over $311,025

Head of household

Federal taxable income Tax rate
$0 - $14,100

10% of the amount over $0

$14,100 - $53,700 $1,410.00 plus 12% of the amount over $14,100
$53,700 - $85,500 $6,162.00 plus 22% of the amount over $53,700
$85,500 - $163,300 $13,158.00 plus 24% of the amount over $85,500
$163,300 - $207,350 $31,830.00 plus 32% of the amount over $163,300
$207,350 - $518,400 $45,926.00 plus 35% of the amount over $207,350
Over $518,400 $154,793.50 plus 37% of the amount over $518,400

Trusts and estates

Federal taxable income
Tax rate
$0 - $2,600
10% of the amount over $0
$2,600 - $9,450
$260 plus 24% of the amount over $2,600
$9,450 - $12,950
$1,904 plus 35% of the amount over $9,450
Over $12,950 $3,129 plus 37% of the amount over $12,950

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 $40,000
$40,000 - $441,450
above $441,450
Married filing jointly
up to $80,000
$80,000 - $496,600
above $496,600
Head of household
up to $53,600 $53,600 - $469,050
above $469,050
Married filing separately
up to $40,000
$40,000 - $248,300
above $248,300
Trusts and estates
up to $2,650
$2,650 - $13,150
above $13,150
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 - $197,900
26%
$197,900 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, 2020