Federal Income Tax Rates

2016 Rates

Filing as Single

If taxable income is: The tax is:
$0 to $9,275 10% of taxable income
$9,276 to $37,650 $927.50 + 15% of the amount over $9,275
$37,651 to $91,150 $5,183.75 + 25% of the amount over $37,650
$91,151 to $190,150 $18,558.75 + 28% of the amount over $91,150
$190,151 to $413,350 $46,278.75 + 33% of the amount over $190,150
$413,351 to $415,050 $119,934.75 + 35% of the amount over $413,350
Over $415,050 $120,529.75 + 39.6% of the amount over $415,050

Filing as Head of Household

If taxable income is: The tax is:
$0 to $13,250 10% of taxable income
$13,251 to $50,400 $1,325 + 15% of the amount over $13,250
$50,401 to $130,150 $6,897.50 + 25% of the amount over $50,400
$130,151 to $210,800 $26,835.00 + 28% of the amount over $130,150
$210,801 to $413,350 $49,417.00 + 33% of the amount over $210,800
$413,351 to $441,000 $116,258.50 + 35% of the amount over $413,350
Over $441,000 $125,936 + 39.6% of the amount over $441,000

Filing Married Filing Jointly and Surviving Spouses

If taxable income is: The tax is:
$0 to $18,550 10% of taxable income
$18,551 to $75,300 $1,855 + 15% of the amount over $18,550
$75,301 to $151,900 $10,367.50 + 25% of the amount over $75,300
$151,901 to $231,450 $29,517.50 + 28% of the amount over $151,900
$231,451 to $413,350 $51,791.50 + 33% of the amount over $231,450
$413,351 to $466,950 $111,818.50 + 35% of the amount over $413,350
Over $466,950 $130,578.50 + 39.6% of the amount over $466,950

Filing Married Filing Separately

If taxable income is: The tax is:
$0 to $9,275 10% of taxable income
$9,276 to $37,650 $927.50 + 15% + 15% of the amount over $9,275
$37,651 to $75,950 $5,183.75 + 25% of the amount over $37,650
$75,951 to $115,725 $14,758.75 + 28% of the amount over $75,950
$115,726 to $206,675 $25,895.75 + 33% of the amount over $115,725
$206,676 to $233,475 $55,909.25 + 35% of the amount over $206,675
Over $233,475 $65,289.25 + 39.6% of the amount over $233,475

Standard Mileage Rate

  • Business 57.5 cents
  • Medical Care or Move 23 cents
  • Charitible 14 cents