Income Tax Brackets - Standard Mileage Rate - Standard Deduction - Education
Earned Income Tax Credit - Child Tax Credit - Adoption Tax Credit - Retirement
Income Tax Brackets
Income tax brackets segment income into various brackets, each associated with a specific tax rate that applies solely to the portion of income within that particular bracket.
Filing Status:
Single
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $11,600 | 10% of taxable income |
$11,600 | $47,150 | $1,160 + 12% of the amount over $11,600 |
$47,150 | $100,525 | $5,426 + 22% of the amount over $47,150 |
$100,525 | $191,950 | $17,168.50 + 24% of the amount over $100,525 |
$191,950 | $243,725 | $39,110.50 + 32% of the amount over $191,150 |
$243,725 | $609,350 | $55,678.50 + 35% of the amount over $243,725 |
$609,350 | No limit | $183,647.25+ 37% of the amount over $609,350 |
Filing Status:
Head of Household
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $16,550 | 10% of taxable income |
$16,550 | $63,100 | $1,655 + 12% of the amount over $16,550 |
$63,100 | $100,500 | $7,241 + 22% of the amount over $63,100 |
$100,500 | $191,950 | $15,469 + 24% of the amount over $100,500 |
$191,950 | $243,700 | $37,417 + 32% of the amount over $191,150 |
$243,700 | $609,350 | $53,977 + 35% of the amount over $243,700 |
$609,350 | No limit | $181,954.50 + 37% of the amount over $609,350 |
Filing Status:
Married Filing Jointly
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $23,200 | 10% of taxable income |
$23,200 | $94,300 | $2,320 + 12% of the amount over $23,200 |
$94,300 | $201,050 | $10,852 + 22% of the amount over $94,300 |
$201,050 | $383,900 | $34,337+ 24% of the amount over $201,050 |
$383,900 | $487,450 | $78,221 + 32% of the amount over $383,900 |
$487,450 | $731,200 | $111,357 + 35% of the amount over $487,450 |
$731,200 | No limit | $196,669 + 37 % of the amount over $731,200 |
Filing Status:
Married Filing Separately
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $11,600 | 10% of taxable income |
$11,600 | $47,150 | $1,160 + 12% of the amount over $11,600 |
$47,150 | $100,525 | $5,426 + 22% of the amount over $47,150 |
$100,525 | $191,950 | $17,168.50 + 24% of the amount over $100,525 |
$191,950 | $243,725 | $39,110.50 + 32% of the amount over $191,150 |
$243,725 | $365,600 | $55,678.50 + 35% of the amount over $243,725 |
$365,600 | No limit | $98,334.75 + 37% of the amount over $365,600 |
Standard mileage rates are used for calculating the deductible expenses related to using a personal vehicle for work-related purposes. The rates are typically based on the number of miles driven and are meant to cover the cost of operating a vehicle, including fuel, maintenance, and depreciation.
The standard deduction is a set amount that taxpayers can subtract from their adjusted gross income to reduce their taxable income. It is a flat dollar amount that varies depending on the taxpayer's filing status and is intended to simplify the tax filing process for individuals who may not have many itemized deductions. Taxpayers can choose to take the standard deduction or itemize their deductions, whichever results in a lower taxable income.
The IRS offers education credits and student loan deductions to help taxpayers save money on education-related expenses. Education credits can help offset the cost of tuition, fees, and other eligible expenses for higher education.
The Earned Income Tax Credit (EITC) is a refundable tax credit for low to moderate-income working individuals and families. It is designed to help reduce the tax burden and provide financial support to those who need it.
Number of Qualifying Children | ||||
One | Two | Three or More | None | |
Earned Income Amount | $12,390 | $17,400 | $17,400 | $8,260 |
Maximum Credit Amount | $4,213 | $6,960 | $7,840 | $632 |
Threshold Phaseout Amount (Married Filing Jointly) | $29,640 | $29,640 | $29,640 | $17,250 |
Completed Phaseout Amount (Married Filing Jointly) | $56,004 | $62,688 | $66,819 | $25,511 |
Threshold Phaseout Amount (All other filing statuses) | $22,720 | $22,720 | $22,720 | $10,330 |
Completed Phaseout Amount (All other filing statuses) | $49,084 | $55,768 | $59,899 | $18,591 |
The Child Tax Credit (CTC) is a partially refundable financial benefit provided by the government to eligible families or individuals who have dependent children. It is designed to help reduce the financial burden of raising children by providing a tax credit that directly reduces the amount of tax owed. The credit is typically based on the number of qualifying children and their age.
The Adoption Tax Credit is a nonrefundable tax credit that provides financial assistance to individuals who have adopted a child. The adoption tax credit helps offset some of the costs associated with adoption and provides support to families welcoming a new child into their home.
The IRS sets annual contribution limits for retirement accounts like 401(k) plans and IRAs to help individuals save for retirement while receiving tax benefits. Contributions to these accounts are often tax-deductible, and the earnings grow tax-deferred until withdrawal.
Name | Contribution Limit | ||
401(k), 403(b), most 457 plans | $23,000 | ||
Traditional/Roth IRAs | $7,000 | ||
SIMPLE IRAs | $16,000 |
Income Tax Rates
Filing Status:
Single
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $11,000 | 10% of taxable income |
$11,000 | $44,725 | $1,100 + 12% of the amount over $11,000 |
$44,725 | $95,375 | $5,147 + 22% of the amount over $44,725 |
$95,375 | $182,100 | $16,290 + 24% of the amount over $95,375 |
$182,100 | $231,250 | $37,104 + 32% of the amount over $182,100 |
$231,250 | $578,125 | $52,832 + 35% of the amount over $231,250 |
$578,125 | No limit | $174,238.25 + 37% of the amount over $578,125 |
Filing Status:
Head of Household
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $15,700 | 10% of taxable income |
$15,700 | $59,850 | $1,570 + 12% of the amount over $15,700 |
$59,850 | $95,350 | $6,868 + 22% of the amount over $59,850 |
$95,350 | $182,100 | $14,678 + 24% of the amount over $95,350 |
$182,100 | $231,250 | $35,498 + 32% of the amount over $182,100 |
$231,250 | $578,100 | $51,226 + 35% of the amount over $231,250 |
$578,100 | No limit | $172,623.50 + 37% of the amount over $578,100 |
Filing Status:
Married Filing Jointly
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $22,000 | 10% of taxable income |
$22,000 | $89,450 | $2,200 + 12% of the amount over $22,000 |
$89,450 | $190,750 | $10,294 + 22% of the amount over $89,450 |
$190,750 | $364,200 | $32,580 + 24% of the amount over $190,750 |
$364,200 | $462,500 | $74,208 + 32% of the amount over $364,200 |
$462,500 | $693,750 | $105,664 + 35% of the amount over $462,500 |
$693,750 | No limit | $186,601.50 + 37 % of the amount over $693,750 |
Filing Status:
Married Filing Separately
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $11,000 | 10% of taxable income |
$11,000 | $44,725 | $1,100 + 12% of the amount over $11,000 |
$44,725 | $95,375 | $5,147 + 22% of the amount over $44,725 |
$95,375 | $182,100 | $16,290 + 24% of the amount over $95,375 |
$182,100 | $231,250 | $37,104 + 32% of the amount over $182,100 |
$231,250 | $346,875 | $52,832 + 35% of the amount over $231,250 |
$346,875 | No limit | $93,300.75 + 37% of the amount over $346,875 |
Standard Mileage Rates
USE | RATE |
Business | 65.5 cents |
Medical Care or Move | 22 cents |
Charitable | 14 cents |
Income Tax Rates
Filing Status:
Single
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $10,275 | 10% of taxable income |
$10,275 | $41,775 | $1,027.50 + 12% of the amount over $10,275 |
$41,775 | $89,075 | $4,807.50 + 22% of the amount over $41,775 |
$89,075 | $170,050 | $15,213.50 + 24% of the amount over $89,075 |
$170,050 | $215,950 | $34,647.50 + 32% of the amount over $170,050 |
$215,950 | $539,900 | $49,335.50 + 35% of the amount over $215,950 |
$539,900 | No limit | $162,718 + 37% of the amount over $539,900 |
Filing Status:
Head of Household
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $14,650 | 10% of taxable income |
$14,650 | $55,900 | $1,465 + 12% of the amount over $14,650 |
$55,900 | $89,050 | $6,415 + 22% of the amount over $55,900 |
$89,050 | $170,050 | $13,708 + 24% of the amount over $89,050 |
$170,050 | $215,950 | $33,148 + 32% of the amount over $170,050 |
$215,950 | $539,900 | $47,836 + 35% of the amount over $215,950 |
$539,900 | No limit | $161,218.50 + 37% of the amount over $539,900 |
Filing Status:
Married Filing Jointly
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $20,550 | 10% of taxable income |
$20,550 | $83,550 | $2,055 + 12% of the amount over $20,550 |
$83,550 | $178,150 | $9,615 + 22% of the amount over $83,550 |
$178,150 | $340,100 | $30,427 + 24% of the amount over $178,500 |
$340,100 | $431,900 | $69,295 + 32% of the amount over $340,100 |
$431,900 | $647,850 | $98,671 + 35% of the amount over $431,900 |
$647,850 | No limit | $174,253.50 + 37% of the amount over $647,850 |
Filing Status:
Married Filing Separately
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $9,700 | 10% of taxable income |
$9,700 | $39,475 | $970.00 + 12% of the amount over $9,700 |
$39,475 | $84,200 | $4,543.00 + 22% of the amount over $39,475 |
$84,200 | $160,725 | $14,382.50 + 24% of the amount over $84,200 |
$160,725 | $204,100 | $32,748.50 + 32% of the amount over $160,725 |
$204,100 | $306,175 | $46,628.50 + 35% of the amount over $204,100 |
$306,175 | No limit | $82,354.75 + 37% of the amount over $306,175 |
Standard Mileage Rate
USE | RATE |
Business | For January 1 through June 30 of this year, the rate is set at 58.5 cents per mile. The rate will then rise to 62.5 cents per mile for the period from July 1 through December 31. |
Medical Care or Move | 18 cents |
Charitable | 14 cents |
Income Tax Rates
Filing Status:
Single
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $9,950 | 10% of taxable income |
$9,950 | $40,525 | $995 + 12% of the amount over $9,950 |
$40,525 | $86,375 | $4,664 + 22% of the amount over $40,525 |
$86,375 | $164,925 | $14,751 + 24% of the amount over $86,375 |
$164,925 | $209,425 | $33,603 + 32% of the amount over $164,925 |
$209,425 | $523,600 | $47,843 + 35% of the amount over $209,425 |
$523,600 | No limit | $157,804.25 + 37% of the amount over $523,600 |
Filing Status:
Head of Household
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $14,200 | 10% of taxable income |
$14,200 | $54,200 | $1,420 + 12% of the amount over $14,200 |
$54,200 | $86,350 | $6,220 + 22% of the amount over $54,200 |
$86,350 | $164,900 | $13,293 + 24% of the amount over $86,350 |
$164,900 | $209,400 | $32,145 + 32% of the amount over $164,900 |
$209,400 | $523,600 | $46,385 + 35% of the amount over $209,400 |
$523,600 | No limit | $156,355 + 37% of the amount over $523,600 |
Filing Status:
Married Filing Jointly
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $19,900 | 10% of taxable income |
$19,900 | $81,050 | $1,990 + 12% of the amount over $19,900 |
$81,050 | $172,750 | $9,328 + 22% of the amount over $81,050 |
$172,750 | $329,850 | $29,502 + 24% of the amount over $172,750 |
$329,850 | $418,850 | $67,206 + 32% of the amount over $329,850 |
$418,850 | $628,300 | $95,686 + 35% of the amount over $418,850 |
$628,300 | No limit | $168,993.50 + 37% of the amount over $628,300 |
Filing Status:
Married Filing Separately
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $9,950 | 10% of taxable income |
$9,950 | $40,525 | $995 + 12% of the amount over $9,950 |
$40,525 | $86,375 | $4,664 + 22% of the amount over $40,525 |
$86,375 | $164,925 | $14,751 + 24% of the amount over $86,375 |
$164,925 | $209,425 | $33,603 + 32% of the amount over $164,925 |
$209,425 | $314,150 | $47,843 + 35% of the amount over $209,425 |
$314,150 | No limit | $84,496.75 + 37% of the amount over $314,150 |
Standard Mileage Rate
USE | RATE |
Business | 56 cents |
Medical Care or Move | 16 cents |
Charitable | 14 cents |
Income Tax Rates
Filing Status:
Single
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $9,875 | 10% of taxable income |
$9,875 | $40,125 | $987.50 + 12% of the amount over $9,875 |
$40,125 | $85,525 | $4,617.50 + 22% of the amount over $40,125 |
$85,525 | $163,300 | $14,605.50 + 24% of the amount over $85,525 |
$163,300 | $207,350 | $33,271.50 + 32% of the amount over $163,300 |
$207,350 | $518,400 | $47,367.50 + 35% of the amount over $207,350 |
$518,400 | No limit | $156,235 + 37% of the amount over $518,400 |
Filing Status:
Head of Household
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $14,100 | 10% of taxable income |
$14,100 | $53,700 | $1,410 + 12% of the amount over $14,100 |
$53,700 | $85,500 | $6,162 + 22% of the amount over $53,700 |
$85,500 | $163,300 | $13,158 + 24% of the amount over $85,500 |
$163,300 | $207,350 | $31,830 + 32% of the amount over $163,300 |
$207,350 | $518,400 | $45,926 + 35% of the amount over $207,350 |
$518,400 | No limit | $154,793.50 + 37% of the amount over $518,400 |
Filing Status:
Married Filing Jointly
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $19,750 | 10% of taxable income |
$19,750 | $80,250 | $1,975 + 12% of the amount over $19,750 |
$80,250 | $171,050 | $9,235 + 22% of the amount over $80,250 |
$171,050 | $326,600 | $29,211 + 24% of the amount over $171,050 |
$326,600 | $414,700 | $66,543 + 32% of the amount over $326,600 |
$414,700 | $622,050 | $94,735 + 35% of the amount over $414,700 |
$622,050 | No limit | $167,307.50 + 37% of the amount over $622,050 |
Filing Status:
Married Filing Separately
IF TAXABLE INCOME IS OVER: | BUT NOT OVER: | THE TAX IS: |
$0 | $9,875 | 10% of taxable income |
$9,875 | $40,125 | $987.50 + 12% of the amount over $9,875 |
$40,125 | $85,525 | $4,617.50 + 22% of the amount over $40,125 |
$85,525 | $163,300 | $14,605.50 + 24% of the amount over $85,525 |
$163,300 | $207,350 | $33,271.50 + 32% of the amount over $163,300 |
$207,350 | $311,025 | $47,367.50 + 35% of the amount over $207,350 |
$311,025 | No limit | $83,653.75 + 37% of the amount over $311,025 |
Standard Mileage Rate
USE | RATE |
Business | 57.5 cents |
Medical Care or Move | 17 cents |
Charitable | 14 cents |
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