These rate schedules are for tax year 2019 (returns filed in 2020). Tax rate schedules for prior years, and other categories of inflation-adjusted tax figures, are available in our Reference Room.
2019 – Single
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
9,700 |
0.00 |
10% |
0 |
| 9,700 |
39,475 |
970.00 |
12% |
9,700 |
| 39,475 |
84,200 |
4,543.00 |
22% |
39,475 |
| 84,200 |
160,725 |
14,382.50 |
24% |
84,200 |
| 160,725 |
204,100 |
32,748.50 |
32% |
160,725 |
| 204,100 |
510,300 |
46,628.50 |
35% |
204,100 |
| 510,300 |
NA |
153,798.50 |
37% |
510,300 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
39,375 |
|
|
|
15% |
434,550 |
|
|
|
20% |
above |
2019 – Married Filing Jointly
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
19,400 |
0.00 |
10% |
0 |
| 19,400 |
78,950 |
1,940.00 |
12% |
19,400 |
| 78,950 |
168,400 |
9,086.00 |
22% |
78,950 |
| 168,400 |
321,450 |
28,765.00 |
24% |
168,400 |
| 321,450 |
408,200 |
65,497.00 |
32% |
321,450 |
| 408,200 |
612,350 |
93,257.00 |
35% |
408,200 |
| 612,350 |
NA |
164,709.50 |
37% |
612,350 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
78,750 |
|
|
|
15% |
488,850 |
|
|
|
20% |
above |
2019 – Head of Household
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
13,850 |
0.00 |
10% |
0 |
| 13,850 |
52,850 |
1,385.00 |
12% |
13,850 |
| 52,850 |
84,200 |
6,065.00 |
22% |
52,850 |
| 84,200 |
160,700 |
12,962.00 |
24% |
84,200 |
| 160,700 |
204,100 |
31,322.00 |
32% |
160,700 |
| 204,100 |
510,300 |
45,210.00 |
35% |
204,100 |
| 510,300 |
NA |
152,380.00 |
37% |
510,300 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
52,750 |
|
|
|
15% |
461,700 |
|
|
|
20% |
above |
2019 – Married Filing Separately
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
9,700 |
0.00 |
10% |
0 |
| 9,700 |
39,475 |
970.00 |
12% |
9,700 |
| 39,475 |
84,200 |
4,543.00 |
22% |
39,475 |
| 84,200 |
160,725 |
14,382.50 |
24% |
84,200 |
| 160,725 |
204,100 |
32,748.50 |
32% |
160,725 |
| 204,100 |
306,175 |
46,628.50 |
35% |
204,100 |
| 306,175 |
NA |
82,354.75 |
37% |
306,175 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
39,375 |
|
|
|
15% |
244,425 |
|
|
|
20% |
above |
2018 – Trusts and Estates, Kiddie Tax
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
2,600 |
0.00 |
10% |
0 |
| 2,600 |
9,300 |
260.00 |
24% |
2,600 |
| 9,300 |
12,750 |
1,868.00 |
35% |
9,300 |
| 12,750 |
NA |
3,075.50 |
37% |
12,750 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
2,650 |
|
|
|
15% |
12,950 |
|
|
|
20% |
above |
More tax figures: Reference Room
