Federal Income Tax Rates
Schedule X - If your filing status is Single
If your taxable income is: | The tax is: | ||
Over: | But not over: |
| Of the amount over: |
$0 | $8,025 | -------------- 10% | $0 |
8,025 | 32,550 | $802.50 + 15% | 8,025 |
32,550 | 78,850 | 4,481.25 + 25% | 32,550 |
78,850 | 164,550 | 16,056.25 + 28% | 78,850 |
164,550 | 357,700 | 40,052.25 + 33% | 164,550 |
357,700 | ----------- | 103,791.75 + 35% | 357,700 |
Schedule Y-1 - If your filing status is Married Filing Jointly or Qualifying Widow(er)
If your taxable income is: | The tax is: | ||
Over: | But not over: |
| Of the amount over: |
$0 | $16,050 | -------------- 10% | $0 |
16,050 | 65,100 | $1,605.00 + 15% | 16,050 |
65,100 | 131,450 | 8962.50 + 25% | 65,100 |
131,450 | 200,300 | 25,550.00 + 28% | 131,450 |
200,300 | 357,700 | 44,828.00 + 33% | 200,300 |
357,700 | ----------- | 96,770.00 + 35% | 357,700 |
Schedule Y-2 - If your filing status is Married Filing Separately
If your taxable income is: | The tax is: | ||
Over: | But not over: |
| Of the amount over: |
$0 | $8,025 | -------------- 10% | $0 |
8,025 | 32,550 | $802.50 + 15% | 7,825 |
32,550 | 65,725 | 4,481.25 + 25% | 31,850 |
65,725 | 100,150 | 12,775.00 + 28% | 64,250 |
100,150 | 178,850 | 22,414.00 + 33% | 97,925 |
178,850 | ----------- | 48,385.00 + 35% | 174,850 |
Schedule Z—If your filing status is Head of household
If your taxable income is: | The tax is: | ||
Over: | But not over: |
| Of the amount over: |
$0 | $11,450 | -------------- 10% | $0 |
11,450 | 43,650 | $1,145.00 + 15% | 11,450 |
43,650 | 112,650 | 5,975.00 + 25% | 43,650 |
112,650 | 182,400 | 23,225.00 + 28% | 112,650 |
182,400 | 357,700 | 42,755.00 + 33% | 182,400 |
357,700 | ----------- | 100,604.00 + 35% | 357,700 |

