Federal Income Tax Rates

2019 Rates

Filing as Single

If taxable income is: The tax is:
$0 to $9,700 10% of taxable income
$9,701 to $39,475 $970.00 + 12% of the amount over $9,700
$39,476 to $84,200 $4,543 + 22% of the amount over $39,475
$84,201 to $160,725 $14,382.50 + 24% of the amount over $84,200
$160,726 to $204,100 $32,748.50 + 32% of the amount over $160,725
$204,101 to $510,300 $46,628.50 + 35% of the amount over $204,100
Over $510,300 $153,798.50 + 37% of the amount over $510,300

Filing as Head of Household

If taxable income is: The tax is:
$0 to $13,850 10% of taxable income
$13,851 to $52,850 $1,385 + 12% of the amount over $13,850
$52,851 to $84,200 $6,065 + 22% of the amount over $52,850
$84,201 to $160,700 $12,962 + 24% of the amount over $84,200
$160,701 to $204,100 $31,322 + 32% of the amount over $160,700
$204,101 to $510,300 $45,210 + 35% of the amount over $204,100
Over $510,300 $152,380 + 37% of the amount over $510,300

Filing Married Filing Jointly and Surviving Spouses

If taxable income is: The tax is:
$0 to $19,400 10% of taxable income
$19,401 to $78,950 $1,940 + 12% of the amount over $19,400
$78,951 to $168,400 $9,086 + 22% of the amount over $78,950
$168,401 to $321,450 $28,765 + 24% of the amount over $168,400
$321,451 to $408,200 $65,497 + 32% of the amount over $321,450
$408,201 to $612,350 $93,257 + 35% of the amount over $408,200
Over $612,350 $164,709.50 + 37% of the amount over $612,350

Filing Married Filing Separately

If taxable income is: The tax is:
$0 to $9,700 10% of taxable income
$9,701 to $39,475 $970 + 12% of the amount over $9,700
$39,476 to $84,200 $4,543 + 22% of the amount over $39,475
$84,201 to $160,725 $14,382.50 + 24% of the amount over $84,200
$160,726 to $204,100 $32,748.50 + 32% of the amount over $160,725
$204,101 to $306,175 $46,628.50 + 35% of the amount over $204,100
Over $306,175 $82,354.75 + 37% of the amount over $306,175

Standard Mileage Rate

  • Business 58 cents
  • Medical Care or Move 20 cents
  • Charitible 14 cents