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
