federalindividualratehistory-20080107+_2_

- Federal Individual Income Tax Rates History Income Years 1913­2008 2008 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over

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Unformatted text preview: Federal Individual Income Tax Rates History Income Years 1913­2008 2008 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $16,050 $65,100 $131,450 $200,300 $357,700 $16,050 $65,100 $131,450 $200,300 $357,700 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $8,025 15.0% $8,025 $32,550 25.0% $32,550 $65,725 28.0% $65,725 $100,150 33.0% $100,150 $178,850 35.0% $178,850 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over 10.0% $0 15.0% $8,025 25.0% $32,550 28.0% $78,850 33.0% $164,550 35.0% $357,700 $8,025 $32,550 $78,850 $164,550 $357,700 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $11,450 $43,650 $112,650 $182,400 $357,700 $11,450 $43,650 $112,650 $182,400 $357,700 ­ 2007 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $15,650 $63,700 $128,500 $195,850 $349,700 $15,650 $63,700 $128,500 $195,850 $349,700 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $7,825 15.0% $7,825 $31,850 25.0% $31,850 $64,250 28.0% $64,250 $97,925 33.0% $97,925 $174,850 35.0% $174,850 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over 10.0% $0 15.0% $7,825 25.0% $31,850 28.0% $77,100 33.0% $160,850 35.0% $349,700 $7,825 $31,850 $77,100 $160,850 $349,700 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $11,200 $42,650 $110,100 $178,350 $349,700 $11,200 $42,650 $110,100 $178,350 $349,700 ­ 2006 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $15,100 $61,300 $123,700 $188,450 $336,550 $15,100 $61,300 $123,700 $188,450 $336,550 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $7,550 15.0% $7,550 $30,650 25.0% $30,650 $61,850 28.0% $61,850 $94,225 33.0% $94,225 $168,275 35.0% $168,275 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over 10.0% $0 15.0% $7,550 25.0% $30,650 28.0% $74,200 33.0% $154,800 35.0% $336,550 $7,550 $30,650 $74,200 $154,800 $336,550 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $10,750 $41,050 $106,000 $171,650 $336,550 $10,750 $41,050 $106,000 $171,650 $336,550 ­ 2005 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $14,600 $59,400 $119,950 $182,800 $326,450 $14,600 $59,400 $119,950 $182,800 $326,450 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $7,300 15.0% $7,300 $29,700 25.0% $29,700 $59,975 28.0% $59,975 $91,400 33.0% $91,400 $163,225 35.0% $163,225 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over 10.0% $0 15.0% $7,300 25.0% $29,700 28.0% $71,950 33.0% $150,150 35.0% $326,450 $7,300 $29,700 $71,950 $150,150 $326,450 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $10,450 $39,800 $102,800 $166,450 $326,450 $10,450 $39,800 $102,800 $166,450 $326,450 ­ 2004 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $14,300 $58,100 $117,250 $178,650 $319,100 $14,300 $58,100 $117,250 $178,650 $319,100 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $7,150 15.0% $7,150 $29,050 25.0% $29,050 $58,625 28.0% $58,625 $89,325 33.0% $89,325 $159,550 35.0% $159,550 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over 10.0% $0 15.0% $7,150 25.0% $29,050 28.0% $70,350 33.0% $146,750 35.0% $319,100 $7,150 $29,050 $70,350 $146,750 $319,100 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $10,200 $38,900 $100,500 $162,700 $319,500 $10,200 $38,900 $100,500 $162,700 $319,100 ­ 2003 Last law to change rates: Jobs and Growth Tax Relief Reconciliation Act of 2003 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $14,000 $56,800 $114,650 $174,700 $311,950 $14,000 $56,800 $114,650 $174,700 $311,950 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $7,000 15.0% $7,000 $23,725 25.0% $23,725 $57,325 28.0% $57,325 $87,350 33.0% $87,350 $155,975 35.0% $155,975 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $7,000 $28,400 $68,800 $143,500 $311,950 $7,000 $28,400 $68,800 $143,500 $311,950 ­ 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $10,000 $38,050 $98,250 $159,100 $311,950 $10,000 $38,050 $98,250 $159,100 $311,950 ­ 2002 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% $0 $12,000 $46,700 $112,850 $171,950 $307,050 $12,000 $46,700 $112,850 $171,950 $307,050 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 10.0% $0 $6,000 15.0% $6,000 $23,350 27.0% $23,350 $56,425 30.0% $56,425 $85,975 35.0% $85,975 $153,525 38.6% $153,525 ­ 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $6,000 $27,950 $67,700 $141,250 $307,050 $6,000 $27,950 $67,700 $141,250 $307,050 ­ 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% $0 $10,000 $37,450 $96,700 $156,600 $307,050 $10,000 $37,450 $96,700 $156,600 $307,050 ­ 2001 Last law to change rates: Economic Growth and Tax Relief Reconciliation Act of 2001 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 27.5% 30.5% 35.5% 39.1% $0 $45,200 $109,250 $166,500 $297,350 $45,200 $109,250 $166,500 $297,350 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $22,600 27.5% $22,600 $54,625 30.5% $54,625 $83,250 35.5% $83,250 $148,675 39.1% $148,675 ­ 15.0% 27.5% 30.5% 35.5% 39.1% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $27,050 $65,550 $136,750 $297,350 $27,050 $65,550 $136,750 $297,350 ­ 15.0% 27.5% 30.5% 35.5% 39.1% $0 $36,250 $93,650 $151,650 $297,350 $36,250 $93,650 $151,650 $297,350 ­ 2000 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $43,850 $105,950 $161,450 $288,350 $43,850 $105,950 $161,450 $288,350 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $21,925 28.0% $21,925 $52,975 31.0% $52,975 $80,725 36.0% $80,725 $144,175 39.6% $144,175 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $26,250 $63,550 $132,600 $288,350 $26,250 $63,550 $132,600 $288,350 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $35,150 $90,800 $147,050 $288,350 $35,150 $90,800 $147,050 $288,350 ­ 1999 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $43,050 $104,050 $158,550 $283,150 $43,050 $104,050 $158,550 $283,150 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $21,525 28.0% $21,525 $52,025 31.0% $52,025 $79,275 36.0% $79,275 $141,575 39.6% $141,575 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $25,750 $62,450 $130,250 $283,150 $25,750 $62,450 $130,250 $283,150 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $34,550 $89,150 $144,400 $283,150 $34,550 $89,150 $144,400 $283,150 ­ 1998 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $42,350 $102,300 $155,950 $278,450 $42,350 $102,300 $155,950 $278,450 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $21,175 28.0% $21,175 $51,150 31.0% $51,150 $77,975 36.0% $77,975 $139,225 39.6% $139,225 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $25,350 $61,400 $128,100 $278,450 $25,350 $61,400 $128,100 $278,450 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $33,950 $87,700 $142,000 $278,450 $33,950 $87,700 $142,000 $278,450 ­ 1997 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $41,200 $99,600 $151,750 $271,050 $41,200 $99,600 $151,750 $271,050 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $20,600 28.0% $20,600 $49,800 31.0% $49,800 $75,875 36.0% $75,875 $135,525 39.6% $135,525 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $24,650 $59,750 $124,650 $271,050 $24,650 $59,750 $124,650 $271,050 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $33,050 $85,350 $138,200 $271,050 $33,050 $85,350 $138,200 $271,050 ­ 1996 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $40,100 $96,900 $147,700 $263,750 $40,100 $96,900 $147,700 $263,750 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $20,050 28.0% $20,050 $48,450 31.0% $48,450 $73,850 36.0% $73,850 $131,875 39.6% $131,875 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $24,000 $58,150 $121,300 $263,750 $24,000 $58,150 $121,300 $263,750 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $32,150 $83,050 $134,500 $263,750 $32,150 $83,050 $134,500 $263,750 ­ 1995 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $39,000 $94,250 $143,600 $256,500 $39,000 $94,250 $143,600 $256,500 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $19,500 28.0% $19,500 $47,125 31.0% $47,125 $71,800 36.0% $71,800 $128,250 39.6% $128,250 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $23,350 $56,550 $117,950 $256,500 $23,350 $56,550 $117,950 $256,500 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $31,250 $80,750 $130,800 $256,500 $31,250 $80,750 $130,800 $256,500 ­ 1994 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $38,000 $91,850 $140,000 $250,000 $38,000 $91,850 $140,000 $250,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $19,000 28.0% $19,000 $45,925 31.0% $45,925 $70,000 36.0% $70,000 $125,000 39.6% $125,000 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $22,750 $55,100 $115,000 $250,000 $22,750 $55,100 $115,000 $250,000 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $30,500 $78,700 $127,500 $250,000 $30,500 $78,700 $127,500 $250,000 ­ 1993 Last law to change rates: Omnibus Budget Reconciliation Act of 1993 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $36,900 $89,150 $140,000 $250,000 $36,900 $89,150 $140,000 $250,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $18,450 28.0% $18,450 $44,575 31.0% $44,575 $70,000 36.0% $70,000 $125,000 39.6% $125,000 ­ 15.0% 28.0% 31.0% 36.0% 39.6% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $22,100 $53,500 $115,000 $250,000 $22,100 $53,500 $115,000 $250,000 ­ 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,600 $76,400 $127,500 $250,000 $29,600 $76,400 $127,500 $250,000 ­ 1992 Last law to change rates: Omnibus Budget Reconciliation Act of 1990 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $35,800 $86,500 $35,800 $86,500 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% 28.0% 31.0% $0 $17,900 $43,250 $17,900 $43,250 ­ 15.0% 28.0% 31.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $21,450 $51,900 $21,450 $51,900 ­ 15.0% 28.0% 31.0% $0 $28,750 $74,150 $28,750 $74,150 ­ 1991 Last law to change rates: Omnibus Budget Reconciliation Act of 1990 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $34,000 $82,150 $34,000 $82,150 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% 28.0% 31.0% $0 $17,000 $41,075 $17,000 $41,075 ­ 15.0% 28.0% 31.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $20,350 $49,300 $20,350 $49,300 ­ 15.0% 28.0% 31.0% $0 $27,300 $70,450 $27,300 $70,450 ­ 1990 (a) Last law to change rates: Omnibus Budget Reconciliation Act of 1990 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 28.0% $0 $32,450 $78,400 $162,770 $32,450 $78,400 $162,770 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $16,225 28.0% $16,225 $39,200 31.0% $39,200 $123,570 28.0% $123,570 ­ 15.0% 28.0% 31.0% 28.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $19,450 $47,050 $97,620 $19,450 $47,050 $97,620 ­ 15.0% 28.0% 31.0% 28.0% $0 $26,050 $67,200 $134,930 $26,050 $67,200 $134,930 ­ (a) The 33% rate "bubble" recaptured the revenue that upper­income taxpayers had saved by applying the 15% rate. 1989 (a) Last law to change rates: Tax Reform Act of 1986 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 28.0% $0 $30,950 $74,850 $155,320 $30,950 $74,850 $155,320 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $15,475 28.0% $15,475 $37,425 31.0% $37,425 $117,895 28.0% $117,895 ­ 15.0% 28.0% 31.0% 28.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $18,550 $44,900 $93,130 $18,550 $44,900 $93,130 ­ 15.0% 28.0% 31.0% 28.0% $0 $24,850 $64,200 $128,810 $24,850 $64,200 $128,810 ­ (a) The 33% rate "bubble" recaptured the revenue that upper­income taxpayers had saved by applying the 15% rate. 1988 (a) Last law to change rates: Tax Reform Act of 1986 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 15.0% 28.0% 31.0% 28.0% $0 $29,750 $71,900 $149,250 $29,750 $71,900 $149,250 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 15.0% $0 $14,875 28.0% $14,875 $35,950 31.0% $35,950 $113,300 28.0% $113,300 ­ 15.0% 28.0% 31.0% 28.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $17,850 $43,150 $89,560 $17,850 $43,150 $89,560 ­ 15.0% 28.0% 31.0% 28.0% $0 $23,900 $61,650 $123,790 $23,900 $61,650 $123,790 ­ (a) The 33% rate "bubble" recaptured the revenue that upper­income taxpayers had saved by applying the 15% rate. 1987 Last law to change rates: Tax Reform Act of 1986 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But NotOver 11.0% 15.0% 28.0% 35.0% 38.5% $0 $3,000 $28,000 $45,000 $90,000 $3,000 $28,000 $45,000 $90,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 11.0% 15.0% 28.0% 35.0% 38.5% $0 $1,500 $14,000 $22,500 $45,000 $1,500 $14,000 $22,500 $45,000 ­ 11.0% 15.0% 28.0% 35.0% 38.5% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $1,800 $16,800 $27,000 $54,000 $1,800 $16,800 $27,000 $54,000 ­ 11.0% 15.0% 28.0% 35.0% 38.5% $0 $2,500 $23,000 $38,000 $80,000 $2,500 $23,000 $38,000 $80,000 ­ 1986 Last law to change rates: Tax Reform Act of 1986 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $3,670 $5,940 $8,200 $12,840 $17,270 $21,800 $26,550 $32,270 $37,980 $49,420 $64,750 $92,370 $118,050 $175,250 $3,670 $5,940 $8,200 $12,840 $17,270 $21,800 $26,550 $32,270 $37,980 $49,420 $64,750 $92,370 $118,050 $175,250 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $1,835 $2,970 $4,100 $6,420 $8,635 $10,900 $13,275 $16,135 $18,990 $24,710 $32,375 $46,185 $59,025 $87,625 $1,835 $2,970 $4,100 $6,420 $8,635 $10,900 $13,275 $16,135 $18,990 $24,710 $32,375 $46,185 $59,025 $87,625 ­ 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,480 $3,670 $4,750 $7,010 $9,170 $11,650 $13,920 $16,190 $19,640 $25,360 $31,080 $36,800 $44,780 $59,670 $88,270 $2,480 $3,670 $4,750 $7,010 $9,170 $11,650 $13,920 $16,190 $19,640 $25,360 $31,080 $36,800 $44,780 $59,670 $88,270 ­ 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $2,480 $4,750 $7,010 $9,390 $12,730 $16,190 $19,640 $25,360 $31,080 $36,800 $48,240 $65,390 $88,270 $116,870 $2,480 $4,750 $7,010 $9,390 $12,730 $16,190 $19,640 $25,360 $31,080 $36,800 $48,240 $65,390 $88,270 $116,870 ­ 1985 Last law to change rates: Tax Reform Act of 1984 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $3,540 $5,720 $7,910 $12,390 $16,650 $21,020 $25,600 $31,120 $36,630 $47,670 $62,450 $89,090 $113,860 $169,020 $3,540 $5,720 $7,910 $12,390 $16,650 $21,020 $25,600 $31,120 $36,630 $47,670 $62,450 $89,090 $113,860 $169,020 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $1,770 $2,860 $3,955 $6,195 $8,325 $10,510 $12,800 $15,560 $18,315 $23,835 $31,225 $44,545 $56,930 $84,510 $1,770 $2,860 $3,955 $6,195 $8,325 $10,510 $12,800 $15,560 $18,315 $23,835 $31,225 $44,545 $56,930 $84,510 ­ 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,390 $3,540 $4,580 $6,760 $8,850 $11,240 $13,430 $15,610 $18,940 $24,460 $29,970 $35,490 $43,190 $57,550 $85,130 $2,390 $3,540 $4,580 $6,760 $8,850 $11,240 $13,430 $15,610 $18,940 $24,460 $29,970 $35,490 $43,190 $57,550 $85,130 ­ 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $2,390 $4,580 $6,760 $9,050 $12,280 $15,610 $18,940 $24,460 $29,970 $35,490 $46,520 $63,070 $85,130 $112,720 $2,390 $4,580 $6,760 $9,050 $12,280 $15,610 $18,940 $24,460 $29,970 $35,490 $46,520 $63,070 $85,130 $112,720 ­ 1984 Last law to change rates or brackets: Tax Reform Act of 1984 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 $54,700 $81,200 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 $54,700 $81,200 ­ 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 ­ 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 ­ Note: For tax years beginning after December 31, 1984 (except 1987 and 1988) tax brackets are adjusted for inflation as measured by the Consumer Price Index. 1983 Last law to change rates or brackets: Tax Equity and Fiscal Responsibility Act of 1982 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 23.0% 26.0% 30.0% 35.0% 40.0% 44.0% 48.0% 50.0% $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 23.0% 26.0% 30.0% 35.0% 40.0% 44.0% 48.0% 50.0% $0 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 $54,700 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 $54,700 ­ 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 21.0% 24.0% 28.0% 32.0% 36.0% 40.0% 45.0% 50.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,300 $3,400 $4,400 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $2,300 $3,400 $4,400 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 ­ 0.0% 11.0% 13.0% 15.0% 18.0% 19.0% 21.0% 25.0% 29.0% 34.0% 37.0% 44.0% 48.0% 50.0% $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 ­ 1982 Last law to change rates or brackets: Tax Equity and Fiscal Responsibility Act of 1982 Married Filing Jointly Marginal Tax Rate 0.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 29.0% 33.0% 39.0% 44.0% 49.0% 50.0% Married Filing Separately Tax Brackets Over But Not Over $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 ­ Marginal Tax Rate 0.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 29.0% 33.0% 39.0% 44.0% 49.0% 50.0% Single Tax Brackets Marginal Over But Not Over Tax Rate $0 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 $1,700 $2,750 $3,800 $5,950 $8,000 $10,100 $12,300 $14,950 $17,600 $22,900 $30,000 $42,800 ­ 1981 0.0% 12.0% 14.0% 16.0% 17.0% 19.0% 22.0% 23.0% 27.0% 31.0% 35.0% 40.0% 44.0% 50.0% Head of Household Tax Brackets Marginal Over But Not Over Tax Rate $0 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 ­ 0.0% 12.0% 14.0% 16.0% 20.0% 22.0% 23.0% 28.0% 32.0% 38.0% 41.0% 49.0% 50.0% Tax Brackets Over But Not Over $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 ­ Last law to change rates or brackets: Economic Recovery Tax Act of 1981 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% $0 $1,700 14.0% $1,700 $2,750 16.0% $2,750 $3,800 18.0% $3,800 $5,950 21.0% $5,950 $8,000 24.0% $8,000 $10,100 28.0% $10,100 $12,300 32.0% $12,300 $14,950 37.0% $14,950 $17,600 43.0% $17,600 $22,900 49.0% $22,900 $30,000 54.0% $30,000 $42,800 59.0% $42,800 $54,700 64.0% $54,700 $81,200 68.0% $81,200 $107,700 70.0% $107,700 ­ 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 ­ 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 ­ 1980 Last law to change rates or brackets: Revenue Act of 1978 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% $0 $1,700 14.0% $1,700 $2,750 16.0% $2,750 $3,800 18.0% $3,800 $5,950 21.0% $5,950 $8,000 24.0% $8,000 $10,100 28.0% $10,100 $12,300 32.0% $12,300 $14,950 37.0% $14,950 $17,600 43.0% $17,600 $22,900 49.0% $22,900 $30,000 54.0% $30,000 $42,800 59.0% $42,800 $54,700 64.0% $54,700 $81,200 68.0% $81,200 $107,700 70.0% $107,700 ­ 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 ­ 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 ­ 1979 Last law to change rates or brackets: Revenue Act of 1978 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 $3,400 $5,500 $7,600 $11,900 $16,000 $20,200 $24,600 $29,900 $35,200 $45,800 $60,000 $85,600 $109,400 $162,400 $215,400 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% $0 $1,700 14.0% $1,700 $2,750 16.0% $2,750 $3,800 18.0% $3,800 $5,950 21.0% $5,950 $8,000 24.0% $8,000 $10,100 28.0% $10,100 $12,300 32.0% $12,300 $14,950 37.0% $14,950 $17,600 43.0% $17,600 $22,900 49.0% $22,900 $30,000 54.0% $30,000 $42,800 59.0% $42,800 $54,700 64.0% $54,700 $81,200 68.0% $81,200 $107,700 70.0% $107,700 ­ 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 $2,300 $3,400 $4,400 $6,500 $8,500 $10,800 $12,900 $15,000 $18,200 $23,500 $28,800 $34,100 $41,500 $55,300 $81,800 $108,300 ­ 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 $2,300 $4,400 $6,500 $8,700 $11,800 $15,000 $18,200 $23,500 $28,800 $34,100 $44,700 $60,600 $81,800 $108,300 $161,300 ­ 1978 Last law to change rates or brackets: Revenue Act of 1978 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $3,200 $4,200 $5,200 $6,200 $7,200 $11,200 $15,200 $19,200 $23,200 $27,200 $31,200 $35,200 $39,200 $43,200 $47,200 $55,200 $67,200 $79,200 $91,200 $103,200 $123,200 $143,200 $163,200 $183,200 $203,200 $3,200 $4,200 $5,200 $6,200 $7,200 $11,200 $15,200 $19,200 $23,200 $27,200 $31,200 $35,200 $39,200 $43,200 $47,200 $55,200 $67,200 $79,200 $91,200 $103,200 $123,200 $143,200 $163,200 $183,200 $203,200 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% $0 $1,600 14.0% $1,600 $2,100 15.0% $2,100 $2,600 16.0% $2,600 $3,100 17.0% $3,100 $3,600 19.0% $3,600 $5,600 22.0% $5,600 $7,600 25.0% $7,600 $9,500 28.0% $9,500 $11,600 32.0% $11,600 $13,600 36.0% $13,600 $15,600 39.0% $15,600 $17,600 42.0% $17,600 $19,600 45.0% $19,600 $21,600 48.0% $21,600 $23,600 50.0% $23,600 $27,600 53.0% $27,600 $33,600 55.0% $33,600 $39,600 58.0% $39,600 $45,600 60.0% $45,600 $51,600 62.0% $51,600 $61,600 64.0% $61,600 $71,600 66.0% $71,600 $81,600 68.0% $81,600 $91,600 69.0% $91,600 $101,600 70.0% $101,600 ­ 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,200 $2,700 $3,200 $3,700 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $28,200 $34,200 $40,200 $46,200 $52,200 $62,200 $72,200 $82,200 $92,200 $102,200 $2,200 $2,700 $3,200 $3,700 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $28,200 $34,200 $40,200 $46,200 $52,200 $62,200 $72,200 $82,200 $92,200 $102,200 ­ 0.0% 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $2,200 $3,200 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $26,200 $28,200 $30,200 $34,200 $38,200 $40,200 $42,200 $46,200 $52,200 $54,200 $66,200 $72,200 $78,200 $82,200 $90,200 $102,200 $122,200 $142,200 $162,200 $182,200 $2,200 $3,200 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $26,200 $28,200 $30,200 $34,200 $38,200 $40,200 $42,200 $46,200 $52,200 $54,200 $66,200 $72,200 $78,200 $82,200 $90,200 $102,200 $122,200 $142,200 $162,200 $182,200 ­ 1977 Last law to change rates or brackets: Tax Reduction and Simplification Act of 1977 Married Filing Jointly Tax Brackets Over But Not Over Marginal Tax Rate 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $3,200 $4,200 $5,200 $6,200 $7,200 $11,200 $15,200 $19,200 $23,200 $27,200 $31,200 $35,200 $39,200 $43,200 $47,200 $55,200 $67,200 $79,200 $91,200 $103,200 $123,200 $143,200 $163,200 $183,200 $203,200 $3,200 $4,200 $5,200 $6,200 $7,200 $11,200 $15,200 $19,200 $23,200 $27,200 $31,200 $35,200 $39,200 $43,200 $47,200 $55,200 $67,200 $79,200 $91,200 $103,200 $123,200 $143,200 $163,200 $183,200 $203,200 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 0.0% $0 $1,600 14.0% $1,600 $2,100 15.0% $2,100 $2,600 16.0% $2,600 $3,100 17.0% $3,100 $3,600 19.0% $3,600 $5,600 22.0% $5,600 $7,600 25.0% $7,600 $9,500 28.0% $9,500 $11,600 32.0% $11,600 $13,600 36.0% $13,600 $15,600 39.0% $15,600 $17,600 42.0% $17,600 $19,600 45.0% $19,600 $21,600 48.0% $21,600 $23,600 50.0% $23,600 $27,600 53.0% $27,600 $33,600 55.0% $33,600 $39,600 58.0% $39,600 $45,600 60.0% $45,600 $51,600 62.0% $51,600 $61,600 64.0% $61,600 $71,600 66.0% $71,600 $81,600 68.0% $81,600 $91,600 69.0% $91,600 $101,600 70.0% $101,600 ­ 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $2,200 $2,700 $3,200 $3,700 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $28,200 $34,200 $40,200 $46,200 $52,200 $62,200 $72,200 $82,200 $92,200 $102,200 $2,200 $2,700 $3,200 $3,700 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $28,200 $34,200 $40,200 $46,200 $52,200 $62,200 $72,200 $82,200 $92,200 $102,200 ­ 0.0% 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $2,200 $3,200 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $26,200 $28,200 $30,200 $34,200 $38,200 $40,200 $42,200 $46,200 $52,200 $54,200 $66,200 $72,200 $78,200 $82,200 $90,200 $102,200 $122,200 $142,200 $162,200 $182,200 $2,200 $3,200 $4,200 $6,200 $8,200 $10,200 $12,200 $14,200 $16,200 $18,200 $20,200 $22,200 $24,200 $26,200 $28,200 $30,200 $34,200 $38,200 $40,200 $42,200 $46,200 $52,200 $54,200 $66,200 $72,200 $78,200 $82,200 $90,200 $102,200 $122,200 $142,200 $162,200 $182,200 ­ 1976 Last law to change rates or brackets: Tax Reform Act of 1976 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1975 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1974 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1973 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1972 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1971 (a) Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ (a) The Tax Reform Act of 1969 provided lower tax rates for single filers. 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over $0 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $500 $1,000 $1,500 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 ­ 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1970 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Note: Excludes effect of 2.5 percent surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1969 Last law to change rates or brackets: Tax Reform Act of 1969 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Note: Excludes effect of 10 percent surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1968 Last law to change rates or brackets: Revenue Act of 1964 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Note: Excludes effect of 7.5 percent surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1967 Last law to change rates or brackets: Revenue Act of 1964 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1966 Last law to change rates or brackets: Revenue Act of 1964 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1965 Last law to change rates or brackets: Revenue Act of 1964 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 14.0% $0 $500 15.0% $500 $1,000 16.0% $1,000 $1,500 17.0% $1,500 $2,000 19.0% $2,000 $4,000 22.0% $4,000 $6,000 25.0% $6,000 $8,000 28.0% $8,000 $10,000 32.0% $10,000 $12,000 36.0% $12,000 $14,000 39.0% $14,000 $16,000 42.0% $16,000 $18,000 45.0% $18,000 $20,000 48.0% $20,000 $22,000 50.0% $22,000 $26,000 53.0% $26,000 $32,000 55.0% $32,000 $38,000 58.0% $38,000 $44,000 60.0% $44,000 $50,000 62.0% $50,000 $60,000 64.0% $60,000 $70,000 66.0% $70,000 $80,000 68.0% $80,000 $90,000 69.0% $90,000 $100,000 70.0% $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $64,000 $70,000 $76,000 $80,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 ­ 1964 Last law to change rates or brackets: Revenue Act of 1964 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 16.0% 16.5% 17.5% 18.0% 20.0% 23.5% 27.0% 30.5% 34.0% 37.5% 41.0% 44.5% 47.5% 50.5% 53.5% 56.0% 58.5% 61.0% 63.5% 66.0% 68.5% 71.0% 73.5% 75.0% 76.5% 77.0% $0 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $400,000 $1,000 $2,000 $3,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 16.0% $0 $500 16.5% $500 $1,000 17.5% $1,000 $1,500 18.0% $1,500 $2,000 20.0% $2,000 $4,000 23.5% $4,000 $6,000 27.0% $6,000 $8,000 30.5% $8,000 $10,000 34.0% $10,000 $12,000 37.5% $12,000 $14,000 41.0% $14,000 $16,000 44.5% $16,000 $18,000 47.5% $18,000 $20,000 50.5% $20,000 $22,000 53.5% $22,000 $26,000 56.0% $26,000 $32,000 58.5% $32,000 $38,000 61.0% $38,000 $44,000 63.5% $44,000 $50,000 66.0% $50,000 $60,000 68.5% $60,000 $70,000 71.0% $70,000 $80,000 73.5% $80,000 $90,000 75.0% $90,000 $100,000 76.5% $100,000 $200,000 77.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 16.0% 17.5% 19.0% 22.0% 23.0% 27.0% 29.0% 32.0% 34.0% 37.5% 39.0% 42.5% 43.5% 45.5% 47.0% 48.5% 51.5% 53.0% 54.0% 56.0% 58.5% 59.5% 61.0% 62.0% 63.5% 65.0% 66.0% 67.0% 69.0% 69.5% 71.0% 72.5% 74.0% 75.0% 75.5% 77.0% $0 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $60,000 $64,000 $70,000 $76,000 $80,000 $88,000 $90,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $1,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $32,000 $36,000 $38,000 $40,000 $44,000 $50,000 $52,000 $60,000 $64,000 $70,000 $76,000 $80,000 $88,000 $90,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 ­ 1963 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1962 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ 1961 Last law to change rates or brackets: Internal Revenue Code of 1954 Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1960 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1959 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ 1958 Last law to change rates or brackets: Internal Revenue Code of 1954 Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1957 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1956 Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ 1955 Last law to change rates or brackets: Internal Revenue Code of 1954 Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 $4,000 $8,000 $12,000 $16,000 $20,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $52,000 $64,000 $76,000 $88,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 $300,000 $400,000 ­ Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1954 (a) Last law to change rates or brackets: Internal Revenue Code of 1954 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 Note: Under the Internal Revenue Code of 1954, the 3 percent normal tax and the surtax rates were combined in a single set of rates. (a) Under the Internal Revenue Code of 1954, the maximum tax was 87 percent of taxable income. $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1953 (a) Last law to change rates or brackets: Revenue Act of 1951 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 22.2% $0 $2,000 24.6% $2,000 $4,000 29.0% $4,000 $6,000 34.0% $6,000 $8,000 38.0% $8,000 $10,000 42.0% $10,000 $12,000 48.0% $12,000 $14,000 53.0% $14,000 $16,000 56.0% $16,000 $18,000 59.0% $18,000 $20,000 62.0% $20,000 $22,000 66.0% $22,000 $26,000 67.0% $26,000 $32,000 68.0% $32,000 $38,000 72.0% $38,000 $44,000 75.0% $44,000 $50,000 77.0% $50,000 $60,000 80.0% $60,000 $70,000 83.0% $70,000 $80,000 85.0% $80,000 $90,000 88.0% $90,000 $100,000 90.0% $100,000 $150,000 91.0% $150,000 $200,000 92.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The maximum effective rate of the income tax on net income is 88 percent. 22.2% 23.4% 27.0% 29.0% 34.0% 35.0% 41.0% 44.0% 47.0% 48.0% 52.0% 54.0% 57.0% 60.0% 63.0% 66.0% 71.0% 72.0% 73.0% 77.0% 79.0% 81.0% 85.0% 88.0% 91.0% 92.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1952 (a) (b) Last law to change rates or brackets: Revenue Act of 1951 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 22.2% $0 $2,000 24.6% $2,000 $4,000 29.0% $4,000 $6,000 34.0% $6,000 $8,000 38.0% $8,000 $10,000 42.0% $10,000 $12,000 48.0% $12,000 $14,000 53.0% $14,000 $16,000 56.0% $16,000 $18,000 59.0% $18,000 $20,000 62.0% $20,000 $22,000 66.0% $22,000 $26,000 67.0% $26,000 $32,000 68.0% $32,000 $38,000 72.0% $38,000 $44,000 75.0% $44,000 $50,000 77.0% $50,000 $60,000 80.0% $60,000 $70,000 83.0% $70,000 $80,000 85.0% $80,000 $90,000 88.0% $90,000 $100,000 90.0% $100,000 $150,000 91.0% $150,000 $200,000 92.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The Revenue Act of 1951 provided special rates for head of household filers. (b) The maximum effective rates of the income tax on net income is 88 percent. 22.2% 23.4% 27.0% 29.0% 34.0% 35.0% 41.0% 44.0% 47.0% 48.0% 52.0% 54.0% 57.0% 60.0% 63.0% 66.0% 71.0% 72.0% 73.0% 77.0% 79.0% 81.0% 85.0% 88.0% 91.0% 92.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 ­ 1951 (a) Last law to change rates or brackets: Revenue Act of 1951 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.4% $0 $2,000 22.4% $2,000 $4,000 27.0% $4,000 $6,000 30.0% $6,000 $8,000 35.0% $8,000 $10,000 39.0% $10,000 $12,000 43.0% $12,000 $14,000 48.0% $14,000 $16,000 51.0% $16,000 $18,000 54.0% $18,000 $20,000 57.0% $20,000 $22,000 60.0% $22,000 $26,000 63.0% $26,000 $32,000 66.0% $32,000 $38,000 69.0% $38,000 $44,000 73.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 82.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The maximum effective rates of the income tax on net income is 87.2 percent. Same as Married Filing Separately 1950 (a) (b) Last law to change rates or brackets: Revenue Act of 1950 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) Tentative rate. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. (b) The maximum effective rates of the income tax on net income is 87.2 percent. 1949 (a) (b) (c) Last law to change rates or brackets: Revenue Act of 1948 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one­half of taxable income. Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate 20.0% $0 $2,000 22.0% $2,000 $4,000 26.0% $4,000 $6,000 30.0% $6,000 $8,000 34.0% $8,000 $10,000 38.0% $10,000 $12,000 43.0% $12,000 $14,000 47.0% $14,000 $16,000 50.0% $16,000 $18,000 53.0% $18,000 $20,000 56.0% $20,000 $22,000 59.0% $22,000 $26,000 62.0% $26,000 $32,000 65.0% $32,000 $38,000 69.0% $38,000 $44,000 72.0% $44,000 $50,000 75.0% $50,000 $60,000 78.0% $60,000 $70,000 81.0% $70,000 $80,000 84.0% $80,000 $90,000 87.0% $90,000 $100,000 89.0% $100,000 $150,000 90.0% $150,000 $200,000 91.0% $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Same as Married Filing Separately Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The Revenue Act of 1948 provided for income­splitting by married couples. (b) Tentative rate. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. (c) The maximum effective rates of the income tax on net income is 77 percent. 1948 (a) (b) Last law to change rates or brackets: Revenue Act of 1948 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) Tentative rate. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. (b) The maximum effective rates of the income tax on net income is 77 percent. 1947 (a) (b) Last law to change rates or brackets: Revenue Act of 1945 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) Tentative rate. The tax computed at these rates was reduced by 5 percent. (b) The maximum effective rates of the income tax on net income is 85.5 percent. Listed tax rates and brackets apply to all taxpayers. 1946 (a) (b) Last law to change rates or brackets: Revenue Act of 1945 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) Tentative rate. The tax computed at these rates was reduced by 5 percent. (b) The maximum effective rates of the income tax on net income is 85.5 percent. Listed tax rates and brackets apply to all taxpayers. 1945 (a) Last law to change rates or brackets: Revenue Act of 1945 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 23.0% 25.0% 29.0% 33.0% 37.0% 41.0% 46.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 68.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 90.0% 92.0% 93.0% 94.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The maximum effective rates of the income tax on net income is 90 percent. Listed tax rates and brackets apply to all taxpayers. 1944 (a) Last law to change rates or brackets: Individual Income Tax Act of 1944 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 23.0% 25.0% 29.0% 33.0% 37.0% 41.0% 46.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 68.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 90.0% 92.0% 93.0% 94.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 3 percent plus applicable surtax. (a) The maximum effective rates of the income tax on net income is 90 percent. Listed tax rates and brackets apply to all taxpayers. 1943 (a) Last law to change rates or brackets: Revenue Act of 1942 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 19.0% 22.0% 26.0% 30.0% 34.0% 38.0% 42.0% 46.0% 49.0% 52.0% 55.0% 58.0% 61.0% 64.0% 67.0% 69.0% 72.0% 75.0% 78.0% 81.0% 83.0% 85.0% 87.0% 88.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 6 percent plus applicable surtax. (a) In 1943 there was a Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40n percent for married persons or heads of household, and 2 percent for each dependent, with maximum credits of $500, $1 1942 Last law to change rates or brackets: Revenue Act of 1942 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 19.0% 22.0% 26.0% 30.0% 34.0% 38.0% 42.0% 46.0% 49.0% 52.0% 55.0% 58.0% 61.0% 64.0% 67.0% 69.0% 72.0% 75.0% 78.0% 81.0% 83.0% 85.0% 87.0% 88.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 ­ Note: Tax rates include normal tax of 6 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1941 Last law to change rates or brackets: Revenue Act of 1941 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 13.0% 17.0% 21.0% 25.0% 29.0% 33.0% 36.0% 39.0% 42.0% 45.0% 48.0% 51.0% 54.0% 57.0% 59.0% 61.0% 63.0% 65.0% 67.0% 68.0% 69.0% 70.0% 71.0% 73.0% 75.0% 76.0% 77.0% 78.0% 79.0% 80.0% 81.0% $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $4,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1940 (a) Last law to change rates or brackets: Revenue Act of 1940 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 10.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 44.0% 48.0% 51.0% 54.0% 57.0% 60.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent plus applicable surtax. (a) In 1940 there was a defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Listed tax rates and brackets apply to all taxpayers. 1939 Last law to change rates or brackets: Revenue Act of 1938 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1938 Last law to change rates or brackets: Revenue Act of 1938 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1937 Last law to change rates or brackets: Revenue Act of 1936 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Marginal Tax Brackets Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. 1936 Last law to change rates or brackets: Revenue Act of 1936 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $250,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 $2,000,000 $5,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1935 Last law to change rates or brackets: Revenue Act of 1934 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 43.0% 46.0% 49.0% 54.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1934 Last law to change rates or brackets: Revenue Act of 1934 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 43.0% 46.0% 49.0% 54.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $8,000 apply to all taxpayers. $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $26,000 $32,000 $38,000 $44,000 $50,000 $56,000 $62,000 $68,000 $74,000 $80,000 $90,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 ­ Note: Tax rates include normal tax of 4 percent plus applicable surtax. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1933 Last law to change rates or brackets: Revenue Act of 1932 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $4,000 $6,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1932 Last law to change rates or brackets: Revenue Act of 1932 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $4,000 $6,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $750,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1931 Last law to change rates or brackets: Revenue Act of 1928 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. Listed tax rates and brackets apply to all taxpayers. 1930 Last law to change rates or brackets: Revenue Act of 1928 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax . is 5 percent plus applicable surtax Listed tax rates and brackets apply to all taxpayers. 1929 (a) Last law to change rates or brackets: Revenue Act of 1928 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. (a) Reduced by 1 percentage point for 1929 by Joint Resolution of Congress, No. 133, approved by President December 16, 1929. 1928 Last law to change rates or brackets: Revenue Act of 1928 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. Listed tax rates and brackets apply to all taxpayers. 1927 Last law to change rates or brackets: Revenue Act of 1926 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. Listed tax rates and brackets apply to all taxpayers. 1926 Last law to change rates or brackets: Revenue Act of 1926 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 5.1% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. 1925 Last law to change rates or brackets: Revenue Act of 1924 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $28,000 $32,000 $36,000 $40,000 $44,000 $48,000 $52,000 $56,000 $60,000 $64,000 $70,000 $80,000 $100,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1.5 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 3 percent. For taxable income over $8,000 the normal tax is 5 percent plus applicable surtax. Listed tax rates and brackets apply to all taxpayers. 1924 Last law to change rates or brackets: Revenue Act of 1924 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 2.0% 4.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% $0 $4,000 $8,000 $10,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $34,000 $36,000 $38,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $56,000 $58,000 $62,000 $64,000 $66,000 $68,000 $70,000 $74,000 $76,000 $80,000 $82,000 $84,000 $88,000 $90,000 $92,000 $94,000 $96,000 $100,000 $200,000 $300,000 $500,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $8,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $34,000 $36,000 $38,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $56,000 $58,000 $62,000 $64,000 $66,000 $68,000 $70,000 $74,000 $76,000 $80,000 $82,000 $84,000 $88,000 $90,000 $92,000 $94,000 $96,000 $100,000 $200,000 $300,000 $500,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 2 percent for taxable income below $4,000. For taxable income between $4,000 and $8,000, the normal tax is 4 percent. For taxable income over $8,000 the normal tax is 6 percent plus applicable surtax. Listed tax rates and brackets apply to all taxpayers. 1923 (a) Last law to change rates or brackets: Revenue Act of 1921 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 2.0% 3.0% 4.0% 5.0% 6.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% $0 $4,000 $6,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. (a) Tax for 1923 was reduced 25 percent by credit or refund under Revenue Act of 1924. 1922 Last law to change rates or brackets: Revenue Act of 1921 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% $0 $4,000 $6,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $6,000 Listed tax rates and brackets $10,000 apply to all taxpayers. $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1921 Last law to change rates or brackets: Revenue Act of 1921 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $4,000 $5,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $500,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $5,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 $300,000 $500,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1920 Last law to change rates or brackets: Revenue Act of 1918 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $4,000 $5,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $500,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $5,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 $300,000 $500,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1919 Last law to change rates or brackets: Revenue Act of 1918 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $4,000 $5,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $500,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $5,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 $300,000 $500,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 4 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 8 percent plus applicable surtax. 1918 Last law to change rates or brackets: Revenue Act of 1918 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 6.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 64.0% 68.0% 72.0% 75.0% 76.0% 77.0% $0 $4,000 $5,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $150,000 $200,000 $300,000 $500,000 $1,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $4,000 $5,000 Listed tax rates and brackets $6,000 apply to all taxpayers. $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 $22,000 $24,000 $26,000 $28,000 $30,000 $32,000 $34,000 $36,000 $38,000 $40,000 $42,000 $44,000 $46,000 $48,000 $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000 $76,000 $78,000 $80,000 $82,000 $84,000 $86,000 $88,000 $90,000 $92,000 $94,000 $96,000 $98,000 $100,000 $200,000 $200,000 $300,000 $500,000 $1,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 6 percent for taxable income below $4,000. For taxable income over $4,000, the normal tax is 12 percent plus applicable surtax. 1917 Last law to change rates or brackets: Revenue Act of 1917 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 2.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 12.0% 16.0% 21.0% 26.0% 31.0% 35.0% 41.0% 46.0% 50.0% 54.0% 59.0% 65.0% 66.0% 67.0% $0 $2,000 $5,000 $7,500 $10,000 $12,500 $15,000 $20,000 $40,000 $60,000 $80,000 $100,000 $150,000 $200,000 $250,000 $300,000 $500,000 $750,000 $1,000,000 $1,500,000 $2,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $2,000 $5,000 Listed tax rates and brackets $7,500 apply to all taxpayers. $10,000 $12,500 $15,000 $20,000 $40,000 $60,000 $80,000 $100,000 $150,000 $200,000 $250,000 $300,000 $500,000 $750,000 $1,000,000 $1,500,000 $2,000,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 2 percent for taxable income below $2,000. For taxable income over $2,000, the normal tax is 4 percent plus applicable surtax. 1916 Last law to change rates or brackets: Revenue Act of 1916 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% $0 $20,000 $40,000 $60,000 $80,000 $100,000 $150,000 $200,000 $250,000 $300,000 $500,000 $1,000,000 $1,500,000 $2,000,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $20,000 $40,000 Listed tax rates and brackets $60,000 apply to all taxpayers. $80,000 $100,000 $150,000 $200,000 $250,000 $300,000 $500,000 $1,000,000 $1,500,000 $2,000,000 ­ Note: Tax rates include normal tax of 2 percent. Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. 1915 Last law to change rates or brackets: Tariff Act of Octbober 3, 1913 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $20,000 $50,000 $75,000 $100,000 $250,000 $500,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $20,000 $50,000 Listed tax rates and brackets $75,000 apply to all taxpayers. $100,000 $250,000 $500,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent. 1914 Last law to change rates or brackets: Tariff Act of October 3, 1913 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $20,000 $50,000 $75,000 $100,000 $250,000 $500,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $20,000 $50,000 Listed tax rates and brackets $75,000 apply to all taxpayers. $100,000 $250,000 $500,000 ­ Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent. 1913 (a) Last law to change rates or brackets: Tariff Act of October 3, 1913 Married Filing Jointly Marginal Tax Brackets Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $20,000 $50,000 $75,000 $100,000 $250,000 $500,000 Married Filing Separately Marginal Tax Brackets Marginal Tax Rate Over But Not Over Tax Rate $20,000 $50,000 Listed tax rates and brackets $75,000 apply to all taxpayers. $100,000 $250,000 $500,000 ­ Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent. (a) Tariff Act of October 3, 1913. Tax effective on income for last 10 months in 1913. Tax Foundation 2001 L Street NW Suite 1050 W ashington, DC 20036 Ph: (202) 464­6200 Fax: (202) 464­6201 www.taxfoundation.org Single Head of Household Tax Brackets Marginal Tax Brackets Over But Not Over Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. ...
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This note was uploaded on 02/09/2012 for the course MGT 3078 taught by Professor Marchman during the Spring '12 term at Georgia Institute of Technology.

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