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federalindividualratehistory-20080107+_2_

federalindividualratehistory-20080107+_2_ - Federal...

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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 $...
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