Tax Rates

2026 Tax Rates

Income Tax Brackets

Income tax brackets segment income into various brackets, each associated with a specific tax rate that applies solely to the portion of income within that particular bracket.

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $12,400

$12,400 to $50,400

$50,400 to $105,700

$105,700 to $201,775

$201,775 to $256,225

$256,225 to $640,600

Over $640,600

the TAX IS:

10% of taxable income

$1,240 + 12% of the amount over $12,400

$5,800 + 22% of the amount over $50,400

$17,966 + 24% of the amount over $105,700

$41,024 + 32% of the amount over $201,775

$58,448 + 35% of the amount over $256,225

$192,979.25 + 37% of the amount over $640,600

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $17,700

$17,700 to $67,450

$67,450 to $105,700

$105,700 to $201,775

$201,750 to $256,200

$256,225 to $640,600

Over $640,600

the TAX IS:

10% of taxable income

$1,770 + 12% of the amount over $17,700

$7,740 + 22% of the amount over $67,450

$16,155 + 24% of the amount over $105,700

$39,207 + 32% of the amount over $201,750

$56,631 + 35% of the amount over $256,200

$191,171 + 37% of the amount over $640,600

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $24,800

$24,800 to $100,800

$100,800 to $211,400

$211,400 to $403,550

$403,550 to $512,450

$512,450 to $768,700

Over $768,700

the TAX IS:

10% of taxable income

$2,480 + 12% of the amount over $24,800

$11,600 + 22% of the amount over $100,800

$35,932 + 24% of the amount over $211,400

$82,048 + 32% of the amount over $403,550

$116,896 + 35% of the amount over $512,450

$206,583.50 + 37% of the amount over $768,700

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

$0 to $12,400

$12,400 to $50,400

$50,400 to $105,700

$105,700 to $201,775

$201,775 to $256,225

$256,225 to $384,350

Over $384,350

the TAX IS:

10% of taxable income

$1,240 + 12% of the amount over $12,400

$5,800 + 22% of the amount over $50,400

$17,966 + 24% of the amount over $105,700

$41,024 + 32% of the amount over $201,775

$58,448 + 35% of the amount over $256,225

$103,291.75 + 37% of the amount over $384,350

Standard Deduction

The standard deduction is a set amount that taxpayers can subtract from their adjusted gross income to reduce their taxable income. It is a flat dollar amount that varies depending on the taxpayer's filing status and is intended to simplify the tax filing process for individuals who may not have many itemized deductions. Taxpayers can choose to take the standard deduction or itemize their deductions, whichever results in a lower taxable income.

Filing Status:

Married Filing Jointly/Surviving Spouses

Heads of Households

Single

Married Filing Separately

Standard Deduction:

$32,200

$24,150

$16,100

$16,100

Child Tax Credit

The Child Tax Credit (CTC) is a partially refundable financial benefit provided by the government to eligible families or individuals who have dependent children. It is designed to help reduce the financial burden of raising children by providing a tax credit that directly reduces the amount of tax owed. The credit is typically based on the number of qualifying children and their age.

Child Tax Credit

Advance CTC (Refundable Portion)

Maximum Credit

$2,200

$1,700

Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate-income working individuals and families. It is designed to help reduce the tax burden and provide financial support to those who need it.

Number of Qualifying Children

Earned Income Amount

Maximum Credit Amount

Threshold Phaseout Amount (Married Filing Jointly)

Completed Phaseout Amount (Married Filing Jointly)

Threshold Phaseout Amount (All other filing statuses)

Completed Phaseout Amount (All other filing statuses)

One

$13,020

$4,427

$31,160

$58,863

$23,890

$51,593

Two

$18,290

$7,316

$31,160

$65,899

$23,890

$58,629

Three or More

$18,290

$8,231

$31,160

$70,244

$23,890

$62,974

None

$8,680

$664

$18,140

$26,820

$10,860

$19,540

Adoption Tax Credit

The Adoption Tax Credit is a nonrefundable tax credit that provides financial assistance to individuals who have adopted a child. The adoption tax credit helps offset some of the costs associated with adoption and provides support to families welcoming a new child into their home.

Name

Adoption Tax Credit

Maximum Credit

$17,670

Retirement

The IRS sets annual contribution limits for retirement accounts like 401(k) plans and IRAs to help individuals save for retirement while receiving tax benefits. Contributions to these accounts are often tax-deductible, and the earnings grow tax-deferred until withdrawal.

Name

401(k), 403(b), most 457 plans

Traditional/Roth IRAs

SIMPLE IRAs

Contribution Limit

$24,500

$7,500

$17,000

2025 Tax Rates

Income Tax Brackets

Income tax brackets segment income into various brackets, each associated with a specific tax rate that applies solely to the portion of income within that particular bracket.

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $11,925

$11,925 to $48,475

$48,475 to $103,350

$103,350 to $197,300

$197,300 to $250,525

$250,525 to $626,350

Over $626,350

the TAX IS:

10% of taxable income

$1,192.50 + 12% of the amount over $11,925

$5,578.50 + 22% of the amount over $48,475

$17,651 + 24% of the amount over $103,350

$40,199 + 32% of the amount over $197,300

$57,231 + 35% of the amount over $250,525

$188,769.75+ 37% of the amount over $626,350

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $17,700

$17,000 to $64,850

$64,850 to $103,350

$103,350 to $197,300

$197,300 to $250,500

$250,500 to $626,350

Over $626,350

the TAX IS:

10% of taxable income

$1,700 + 12% of the amount over $17,00

$7,442 + 22% of the amount over $64,850

$15,912 + 24% of the amount over $103,350

$38,460 + 32% of the amount over $197,300

$55,484 + 35% of the amount over $250,500

$187,031,50 + 37% of the amount over $626,350

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $23,850

$23,850 to $96,950

$96,950 to $206,700

$206,700 to $394,600

$394,600 to $501,050

$501,050 to $751,600

Over $751,600

the TAX IS:

10% of taxable income

$2,385 + 12% of the amount over $23,850

$11,157 + 22% of the amount over $96,950

$35,302+ 24% of the amount over $206,700

$80,398 + 32% of the amount over $394,600

$114,462 + 35% of the amount over $501,050

$202,154.50 + 37 % of the amount over $751,600

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

Not over $11,925

$11,925 to $48,475

$48,475 to $103,350

$103,350 to $197,300

$197,300 to $250,525

$250,525 to $375,800

Over $375,800

the TAX IS:

10% of taxable income

$1,192.50+ 12% of the amount over $11,925

$5,578.50 + 22% of the amount over $48,475

$17,651 + 24% of the amount over $103,350

$40,199 + 32% of the amount over $197,300

$57,231 + 35% of the amount over $250,525

$101,077.25 + 37% of the amount over $375,800

Standard Mileage Rate

Standard mileage rates are used for calculating the deductible expenses related to using a personal vehicle for work-related purposes. The rates are typically based on the number of miles driven and are meant to cover the cost of operating a vehicle (fully electric, hybrid, gasoline or diesel-powered), including fuel, maintenance, and depreciation.

USE

Business

Medical Care or Move (Military only)

Charitable

RATE

70 cents

21 cents

14 cents

Standard Deduction

The standard deduction is a set amount that taxpayers can subtract from their adjusted gross income to reduce their taxable income. It is a flat dollar amount that varies depending on the taxpayer's filing status and is intended to simplify the tax filing process for individuals who may not have many itemized deductions. Taxpayers can choose to take the standard deduction or itemize their deductions, whichever results in a lower taxable income.

Filing Status:

Married Filing Jointly/Surviving Spouses

Heads of Households

Single

Married Filing Separately

Standard Deduction:

$31,500

$23,625

$15,750

$15,750

Education

The IRS offers education credits and student loan deductions to help taxpayers save money on education-related expenses. Education credits can help offset the cost of tuition, fees, and other eligible expenses for higher education.

Name

American Opportunity Credit (AOTC)

Lifetime Learning Credit (LLC)

Student Loan Interest Deduction

Maximum Credit

$2,500

$2,000

$2,500

Child Tax Credit

The Child Tax Credit (CTC) is a partially refundable financial benefit provided by the government to eligible families or individuals who have dependent children. It is designed to help reduce the financial burden of raising children by providing a tax credit that directly reduces the amount of tax owed. The credit is typically based on the number of qualifying children and their age.

Child Tax Credit

Advance CTC (Refundable Portion)

Maximum Credit

$2,200

$1,400

Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate-income working individuals and families. It is designed to help reduce the tax burden and provide financial support to those who need it.

Number of Qualifying Children

Earned Income Amount

Maximum Credit Amount

Threshold Phaseout Amount (Married Filing Jointly)

Completed Phaseout Amount (Married Filing Jointly)

Threshold Phaseout Amount (All other filing statuses)

Completed Phaseout Amount (All other filing statuses)

One

$12,730

$4,328

$30,470

$57,554

$23,350

$50,434

Two

$17,880

$7,152

$30,470

$64,430

$23,350

$57,310

Three or More

$17,880

$8,046

$30,470

$68,675

$23,350

$61,555

None

$8,490

$649

$17,730

$26,214

$10,620

$19,104

Adoption Tax Credit

The Adoption Tax Credit is a nonrefundable tax credit that provides financial assistance to individuals who have adopted a child. The adoption tax credit helps offset some of the costs associated with adoption and provides support to families welcoming a new child into their home.

Name

Adoption Tax Credit

Maximum Credit

$17,280

Retirement

The IRS sets annual contribution limits for retirement accounts like 401(k) plans and IRAs to help individuals save for retirement while receiving tax benefits. Contributions to these accounts are often tax-deductible, and the earnings grow tax-deferred until withdrawal.

Name

401(k), 403(b), most 457 plans

Traditional/Roth IRAs

SIMPLE IRAs

Contribution Limit

$23,500

$7,000

$16,500

2024 Tax Rates

Income Tax Brackets

Income tax brackets segment income into various brackets, each associated with a specific tax rate that applies solely to the portion of income within that particular bracket

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $11,600

$11,600 to $47,150

$47,150 to $100,525

$100,525 to $191,950

$191,950 to $243,725

$243,725 to $609,350

Over $609,350

the TAX IS:

10% of taxable income

$1,160 + 12% of the amount over $11,600

$5,426 + 22% of the amount over $47,150

$17,168.50 + 24% of the amount over $100,525

$39,110.50 + 32% of the amount over $191,150

$55,678.50 + 35% of the amount over $243,725

$183,647.25+ 37% of the amount over $609,350

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $16,550

$16,550 to $63,100

$63,100 to $100,500

$100,500 to $191,950

$191,950 to $243,700

$243,700 to $609,350

Over $609,350

the TAX IS:

10% of taxable income

$1,655 + 12% of the amount over $16,550

$7,241 + 22% of the amount over $63,100

$15,469 + 24% of the amount over $100,500

$37,417 + 32% of the amount over $191,150

$53,977 + 35% of the amount over $243,700

$181,954.50 + 37% of the amount over $609,350

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $23,200

$23,200 to $94,300

$93,300 to $201,050

$201,050 to $383,900

$383,900 to $487,450

$487,450 to $731,200

Over $731,200

the TAX IS:

10% of taxable income

$2,320 + 12% of the amount over $23,200

$10,852 + 22% of the amount over $94,300

$34,337+ 24% of the amount over $201,050

$78,221 + 32% of the amount over $383,900

$111,357 + 35% of the amount over $487,450

$196,669 + 37 % of the amount over $731,200

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

Not over $11,600

$11,600 to $47,150

$47,150 to $100,525

$100,525 to $191,950

$191,950 to $243,725

$243,725 to $365,600

Over $365,600

the TAX IS:

10% of taxable income

$1,160 + 12% of the amount over $11,600

$5,426 + 22% of the amount over $47,150

$17,168.50 + 24% of the amount over $100,525

$39,110.50 + 32% of the amount over $191,150

$55,678.50 + 35% of the amount over $243,725

$98,334.75 + 37% of the amount over $365,600

Standard Mileage Rate

Standard mileage rates are used for calculating the deductible expenses related to using a personal vehicle for work-related purposes. The rates are typically based on the number of miles driven and are meant to cover the cost of operating a vehicle (fully electric, hybrid, gasoline or diesel-powered), including fuel, maintenance, and depreciation.

USE

Business

Medical Care or Move (Military only)

Charitable

RATE

67 cents

21 cents

14 cents

Standard Deduction

The standard deduction is a set amount that taxpayers can subtract from their adjusted gross income to reduce their taxable income. It is a flat dollar amount that varies depending on the taxpayer's filing status and is intended to simplify the tax filing process for individuals who may not have many itemized deductions. Taxpayers can choose to take the standard deduction or itemize their deductions, whichever results in a lower taxable income.

Filing Status:

Married Filing Jointly/Surviving Spouses

Heads of Households

Single

Married Filing Separately

Standard Deduction:

$29,200

$21,900

$14,600

$14,600

Education

The IRS offers education credits and student loan deductions to help taxpayers save money on education-related expenses. Education credits can help offset the cost of tuition, fees, and other eligible expenses for higher education.

Name

American Opportunity Credit (AOTC)

Lifetime Learning Credit (LLC)

Student Loan Interest Deduction

Maximum Credit

$2,500

$2,000

$2,500

Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate-income working individuals and families. It is designed to help reduce the tax burden and provide financial support to those who need it.

Number of Qualifying Children

Earned Income Amount

Maximum Credit Amount

Threshold Phaseout Amount (Married Filing Jointly)

Completed Phaseout Amount (Married Filing Jointly)

Threshold Phaseout Amount (All other filing statuses)

Completed Phaseout Amount (All other filing statuses)

One

$12,390

$4,213

$29,640

$56,004

$22,720

$49,084

Two

$17,400

$6,960

$29,640

$62,688

$22,720

$55,768

Three or More

$17,400

$7,840

$29,640

$66,819

$22,720

$59,899

None

$8,260

$632

$17,250

$25,511

$10,330

$18,591

Child Tax Credit

The Child Tax Credit (CTC) is a partially refundable financial benefit provided by the government to eligible families or individuals who have dependent children. It is designed to help reduce the financial burden of raising children by providing a tax credit that directly reduces the amount of tax owed. The credit is typically based on the number of qualifying children and their age.

Child Tax Credit

Advance CTC (Refundable Portion)

Maximum Credit

$2,000

$1,700

Adoption Tax Credit

The Adoption Tax Credit is a nonrefundable tax credit that provides financial assistance to individuals who have adopted a child. The adoption tax credit helps offset some of the costs associated with adoption and provides support to families welcoming a new child into their home.

Name

Adoption Tax Credit

Maximum Credit

$16,810

Retirement

The IRS sets annual contribution limits for retirement accounts like 401(k) plans and IRAs to help individuals save for retirement while receiving tax benefits. Contributions to these accounts are often tax-deductible, and the earnings grow tax-deferred until withdrawal.

Name

401(k), 403(b), most 457 plans

Traditional/Roth IRAs

SIMPLE IRAs

Contribution Limit

$23,000

$7,000

$16,000

2023 Tax Rates

Income Tax Rates

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $11,000

$11,000 to $44,725

$44,725 to $95,375

$95,375 to $182,100

$182,100 to $231,250

$231,250 to $578,125

Over $578,125

the TAX IS:

10% of taxable income

$1,100 + 12% of the amount over $11,000

$5,147 + 22% of the amount over $44,725

$16,290 + 24% of the amount over $95,375

$37,104 + 32% of the amount over $182,100

$52,832 + 35% of the amount over $231,250

$174,238.25 + 37% of the amount over $578,125

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $15,700

$15,700 to $59,850

$59,850 to $95,350

$95,350 to $182,100

$182,100 to $231,250

$231,250 to $578,100

Over $578,100

the TAX IS:

10% of taxable income

$1,570 + 12% of the amount over $15,700

$6,868 + 22% of the amount over $59,850

$14,678 + 24% of the amount over $95,350

$35,498 + 32% of the amount over $182,100

$51,226 + 35% of the amount over $231,250

$172,623.50 + 37% of the amount over $578,100

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $22,000

$22,000 to $89,450

$89,450 to $190,750

$190,750 to $364,200

$364,200 to $462,500

$462,500 to $693,750

Over $693,750

the TAX IS:

10% of taxable income

$2,200 + 12% of the amount over $22,000

$10,294 + 22% of the amount over $89,450

$32,580 + 24% of the amount over $190,750

$74,208 + 32% of the amount over $364,200

$105,664 + 35% of the amount over $462,500

$186,601.50 + 37 % of the amount over $693,750

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

Not over $11,000

$11,000 to $44,725

$44,725 to $95,375

$95,375 to $182,100

$182,100 to $231,250

$231,250 to $346,875

Over $346,875

the TAX IS:

10% of taxable income

$1,100 + 12% of the amount over $11,000

$5,147 + 22% of the amount over $44,725

$16,290 + 24% of the amount over $95,375

$37,104 + 32% of the amount over $182,100

$52,832 + 35% of the amount over $231,250

$93,300.75 + 37% of the amount over $346,875

Standard Mileage Rate

USE

Business

Medical Care or Move

Charitable

RATE

65.5 cents

22 cents

14 cents

2022 Tax Rates

Income Tax Rates

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $10,275

$10,275 to $41,775

$41,775 to $89,075

$89,075 to $170,050

$170,050 to $215,950

$215,950 to $539,900

Over $539,900

the TAX IS:

10% of taxable income

$1,027.50 + 12% of the amount over $10,275

$4,807.50 + 22% of the amount over $41,775

$15,213.50 + 24% of the amount over $89,075

$34,647.50 + 32% of the amount over $170,050

$49,335.50 + 35% of the amount over $215,950

$162,718 + 37% of the amount over $539,900

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $14,650

$14,650 to $55,900

$55,900 to $89,050

$89,050 to $170,050

$170,050 to $215,950

$215,950 to $539,900

Over $539,900

the TAX IS:

10% of taxable income

$1,465 + 12% of the amount over $14,650

$6,415 + 22% of the amount over $55,900

$13,708 + 24% of the amount over $89,050

$33,148 + 32% of the amount over $170,050

$47,836 + 35% of the amount over $215,950

$161,218.50 + 37% of the amount over $539,900

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $20,550

$20,550 to $83,550

$83,550 to $178,150

$178,150 to $340,100

$340,100 to $431,900

$431,900 to $647,850

Over $647,850

the TAX IS:

10% of taxable income

$2,055 + 12% of the amount over $20,550

$9,615 + 22% of the amount over $83,550

$30,427 + 24% of the amount over $178,500

$69,295 + 32% of the amount over $340,100

$98,671 + 35% of the amount over $431,900

$174,253.50 + 37% of the amount over $647,850

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

$0 to $9,700

$9,700 to $39,475

$39,475 to $84,200

$84,200 to $160,725

$160,725 to $204,100

$204,100 to $306,175

Over $306,175

the TAX IS:

10% of taxable income

$970.00 + 12% of the amount over $9,700

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

$14,382.50 + 24% of the amount over $84,200

$32,748.50 + 32% of the amount over $160,725

$46,628.50 + 35% of the amount over $204,100

$82,354.75 + 37% of the amount over $306,175

Standard Mileage Rate

USE

Business

Medical Care or Move

Charitable

RATE

For January 1 through June 30 of this year, the rate is set at 58.5 cents per mile. The rate will then rise to 62.5 cents per mile for the period from July 1 through December 31.

18 cents

14 cents

2021 Tax Rates

Income Tax Rates

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $9,950

$9,950 to $40,525

$40,525 to $86,375

$86,375 to $164,925

$164,925 to $209,425

$209,425 to $523,600

Over $523,600

the TAX IS:

10% of taxable income

$995 + 12% of the amount over $9,950

$4,664 + 22% of the amount over $40,525

$14,751 + 24% of the amount over $86,375

$33,603 + 32% of the amount over $164,925

$47,843 + 35% of the amount over $209,425

$157,804.25 + 37% of the amount over $523,600

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $14,650

$14,650 to $55,900

$55,900 to $89,050

$89,050 to $170,050

$170,050 to $215,950

$215,950 to $539,900

Over $539,900

the TAX IS:

10% of taxable income

$1,465 + 12% of the amount over $14,650

$6,415 + 22% of the amount over $55,900

$13,708 + 24% of the amount over $89,050

$33,148 + 32% of the amount over $170,050

$47,836 + 35% of the amount over $215,950

$161,218.50 + 37% of the amount over $539,900

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $20,550

$20,550 to $83,550

$83,550 to $178,150

$178,150 to $340,100

$340,100 to $431,900

$431,900 to $647,850

Over $647,850

the TAX IS:

10% of taxable income

$2,055 + 12% of the amount over $20,550

$9,615 + 22% of the amount over $83,550

$30,427 + 24% of the amount over $178,500

$69,295 + 32% of the amount over $340,100

$98,671 + 35% of the amount over $431,900

$174,253.50 + 37% of the amount over $647,850

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

$0 to $9,700

$9,700 to $39,475

$39,475 to $84,200

$84,200 to $160,725

$160,725 to $204,100

$204,100 to $306,175

Over $306,175

the TAX IS:

10% of taxable income

$970.00 + 12% of the amount over $9,700

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

$14,382.50 + 24% of the amount over $84,200

$32,748.50 + 32% of the amount over $160,725

$46,628.50 + 35% of the amount over $204,100

$82,354.75 + 37% of the amount over $306,175

Standard Mileage Rate

USE

Business

Medical Care or Move

Charitable

RATE

For January 1 through June 30 of this year, the rate is set at 58.5 cents per mile. The rate will then rise to 62.5 cents per mile for the period from July 1 through December 31.

18 cents

14 cents

2020 Tax Rates

Income Tax Rates

Filing Status:

Single

IF TAXABLE INCOME IS:

$0 to $9,875

$9,875 to $40,125

$40,125 to $85,525

$85,525 to $163,300

$163,300 to $207,350

$207,350 to $518,400

Over $518,400

the TAX IS:

10% of taxable income

$987.50 + 12% of the amount over $9,875

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

$14,605.50 + 24% of the amount over $85,525

$33,271.50 + 32% of the amount over $163,300

$47,367.50 + 35% of the amount over $207,350

$156,235 + 37% of the amount over $518,400

Filing Status:

Head of Household

IF TAXABLE INCOME IS:

$0 to $14,100

$14,100 to $53,700

$53,700 to $85,500

$85,500 to $163,300

$163,300 to $207,350

$207,350 to $518,400

Over $518,400

the TAX IS:

10% of taxable income

$1,410 + 12% of the amount over $14,100

$6,162 + 22% of the amount over $53,700

$13,158 + 24% of the amount over $85,500

$31,830 + 32% of the amount over $163,300

$45,926 + 35% of the amount over $207,350

$154,793.50 + 37% of the amount over $518,400

Filing Status:

Married Filing Jointly

IF TAXABLE INCOME IS:

$0 to $19,750

$19,750 to $80,250

$80,250 to $171,050

$171,050 to $326,600

$326,600 to $414,700

$414,700 to $622,050

Over $622,050

the TAX IS:

10% of taxable income

$1,975 + 12% of the amount over $19,750

$9,235 + 22% of the amount over $80,250

$29,211 + 24% of the amount over $171,050

$66,543 + 32% of the amount over $326,600

$94,735 + 35% of the amount over $414,700

$167,307.50 + 37% of the amount over $622,050

Filing Status:

Married Filing Separately

IF TAXABLE INCOME IS:

$0 to $9,875

$9,875 to $40,125

$40,125 to $85,525

$85,525 to $163,300

$163,300 to $207,350

$207,350 to $311,025

Over $311,025

the TAX IS:

10% of taxable income

$987.50 + 12% of the amount over $9,875

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

$14,605.50 + 24% of the amount over $85,525

$33,271.50 + 32% of the amount over $163,300

$47,367.50 + 35% of the amount over $207,350

$83,653.75 + 37% of the amount over $311,025

Standard Mileage Rate

USE

Business

Medical Care or Move

Charitable

RATE

57.5 cents

17 cents

14 cents

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