| | 2019 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $9,700
| 10% of taxable income
| | Over $9,700 to $39,475
| $970 + 12% of the excess over $9,700
| | Over $39,475 to $84,200 | $4,543 + 22% of the excess over $39,475
| | Over $84,200 to $160,725 | $14,382.50 + 24% of the excess over $84,200
| | Over $160,725 to $204,100
| $32,748.50 + 32% of the excess over $160,725
| | Over $204,100 to $510,300
| $46,628.50 + 35% of the excess over $204,100
| | Over $510,300 | $153,798.50 + 37% of the excess over $510,300
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $19,400
| 10% of taxable income
| | Over $19,400 to $78,950
| $1,940 + 12% of the excess over $19,400
| | Over $78,950 to $168,400
| $9,086 + 22% of the excess over $78,950
| | Over $168,400 to $321,450
| $28,765 + 24% of the excess over $168,400
| | Over $321,450 to $408,200
| $65,497 + 32% of the excess over $321,450
| | Over $408,200 to $612,350
| $93,257 + 35% of the excess over $408,200
| | Over $612,350
| $164,709.50 + 37% of the excess over $612,350
|
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $9,700
| 10% of taxable income
| | Over $9,700 to $39,475
| $970 + 12% of the excess over $9,700
| | Over $39,475 to $84,200
| $4,543 + 22% of the excess over $39,475
| | Over $84,200 to $160,725
| $14,382.50 + 24% of the excess over $84,200
| | Over $160,725 to $204,100
| $32,748.50 + 32% of the excess over $160,725
| | Over $204,100 to $306,175 | $46,628.50 + 35% of the excess over $204,100
| | Over $306,175 | $82,354.75 + 37% of the excess over $306,175
|
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $13,850
| 10% of taxable income
| | Over $13,850 to $52,850
| $1,385 + 12% of the excess over $13,850
| | Over $52,850 to $84,200
| $6,065 + 22% of the excess over $52,850
| | Over $84,200 to $160,700 | $12,962 + 24% of the excess over $84,200
| | Over $160,700 to $204,100
| $31,322 + 32% of the excess over $160,700 | | Over $204,100 to $510,300
| $45,210 + 35% of the excess over $204,100
| | Over $510,300
| $152,380 + 37% of the excess over $510,300
|
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $2,600 | 10% of taxable income
| | Over $2,600 to $9,300 | $260 + 24% of the excess over $2,600 | | Over $9,300 to $12,750 | $1,868 + 35% of the excess over $9,300 | | Over $12,750 | $3,075.50 + 37% of the excess over $12,750 |
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