FEDERAL TAX RATES

2021 Tax Brackets and Tax Rates

Single

If taxable income is over:

$0

$9,950

$40,525

$86,375

$164,925

$209,425

$523,600

but not over:

$9,950

$40,525

$86,375

$164,925

$209,425

$523,600

no limit

the tax is:

10% of the amount over $0

$995 plus 12% of the amount over $9,950

$4,664 plus 22% of the amount over $40,525

$14,751 plus 24% of the amount over $86,375

$33,603 plus 32% of the amount over $164,925

$47,843 plus 35% of the amount over $209,425

$157,804 plus 37% of the amount over $523,600

Married Filing Jointly or Qualifying Widow (Widower)

If taxable income is over:

$0

$19,900

$81,050

$172,750

$329,850

$418,850

$628,300

but not over:

$19,900

$81,050

$172,750

$329,850

$418,850

$628,300

no limit

the tax is:

10% of the amount over $0

$1,990 plus 12% of the amount over $19,900

$9,328 plus 22% of the amount over $81,050

$29,502 plus 24% of the amount over $172,750

$67,206 plus 32% of the amount over $329,850

$95,686 plus 35% of the amount over $418,850

$168,994 plus 37 % of the amount over $628,300

Married Filing Separately

If taxable income is over:

$0

$9,950

$40,525

$86,375

$164,925

$209,425

$314,150

but not over:

$9,950

$40,525

$86,375

$164,925

$209,425

$314,150

no limit

the tax is:

10% of the amount over $0

$995 plus 12% of the amount over $9,950

$4,664 plus 22% of the amount over $40,525

$14,751 plus 24% of the amount over $86,375

$33,603 plus 32% of the amount over $164,925

$47,843 plus 35% of the amount over $209,425

$84,497 plus 37% of the amount over $314,150

Head of Household

If taxable income is over:

$0

$14,200

$54,200

$86,350

$164,900

$209,400

$523,600

but not over:

$14,200

$54,200

$86,350

$164,900

$209,400

$523,600

no limit

the tax is:

10% of the amount over $0

$1,420 plus 12% of the amount over $14,200

$6,220 plus 22% of the amount over $54,200

$13,293 plus 24% of the amount over $86,350

$32,145 plus 32% of the amount over $164,900

$46,385 plus 35% of the amount over $209,400

$156,355 plus 37% of the amount over $523,600