FEDERAL TAX RATES

2020 Tax Brackets and Tax Rates

Single

If taxable income is over—

$0

$9,875

$40,125

$85,525

$163,300

$207,350

$518,400

but not over—

$9,875

$40,125

$85,525

$163,300

$207,350

$518,400

no limit

the tax is:

10% of the amount over $0

$988 plus 12% of the amount over $9,875

$4,618 plus 22% of the amount over $40,125

$14,606 plus 24% of the amount over $85,525

$33,272 plus 32% of the amount over $163,300

$47,368 plus 35% of the amount over $207,350

$156,235 plus 37% of the amount over $518,400

Married Filing Jointly or Qualifying Widow (Widower)

If taxable income is over—

$0

$19,750

$80,250

$171,050

$326,600

$414,700

$622,050

but not over—

$19,750

$80,250

$171,050

$326,600

$414,700

$622,050

no limit

the tax is:

10% of the amount over $0

$1,975 plus 12% of the amount over $19,750

$9,235 plus 22% of the amount over $80,250

$29,211 plus 24% of the amount over $171,050

$66,543 plus 32% of the amount over $326,600

$94,735 plus 35% of the amount over $414,700

$167,308 plus 37 % of the amount over $622,050

Married Filing Separately

If taxable income is over—

$0

$9,875

$40,126

$85,525

$163,300

$207,350

$311,025

but not over—

$9,875

$40,126

$85,525

$163,300

$207,350

$311,025

no limit

the tax is:

10% of the amount over $0

$988 plus 12% of the amount over $9,875

$4,618 plus 22% of the amount over $40,126

$14,605 plus 24% of the amount over $85,525

$33,271 plus 32% of the amount over $163,300

$47,367 plus 35% of the amount over $207,350

$83,654 plus 37% of the amount over $311,025

Head of Household

If taxable income is over—

$0

$14,100

$53,700

$85,500

$163,300

$207,350

$518,400

but not over—

$14,100

$53,700

$85,500

$163,300

$207,350

$518,400

no limit

the tax is:

10% of the amount over $0

$1,410 plus 12% of the amount over $14,100

$6,162 plus 22% of the amount over $53,700

$13,158 plus 24% of the amount over $85,500

$31,830 plus 32% of the amount over $163,300

$45,926 plus 35% of the amount over $207,350

$154,794 plus 37% of the amount over $518,400