2016 federal individual income tax rate schedules

Single Individuals

Standard deduction $6,300

If taxable income is:

The tax is:

Not over $9,275

10% of the taxable income

Over $9,275 but not over $37,650

15% of the excess over $9,275 plus $927.50

Over $37,650 but not over $91,150

25% of the excess over $37,650 plus $5,183.75

Over $91,150 but not over $190,150

28% of the excess over $91,150 plus $18,558.75

Over $190,150 but not over $413,350

33% of the excess over $190,150 plus $46,278.75

Over $413,350 but not over $415,050

35% of the excess over $413,350 plus $119,934.75

Over $415,050

39.6% of the excess over $415,050 plus $120,529.75

Married Individuals Filing Separate Returns

Standard deduction $6,300

If taxable income is:

The tax is:

Not over $9,275

10% of the taxable income

Over $9,275 but not over $37,650

15% of the excess over $9,275 plus $927.50

Over $37,650 but not over $75,950

25% of the excess over $37,650 plus $5,183.75

Over $75,950 but not over $115,725

28% of the excess over $75,950 plus $14,758.75

Over $115,725 but not over $206,675

33% of the excess over $115,725 plus $25,895.75

Over $206,675 but not over $233,475

35% of the excess over $206,675 plus $55,909.25

Over $233,475

39.6% of the excess over $233,4475 plus $65,289.25

Married Individuals filing Joint Returns and Surviving Spouses

Standard deduction $12,600

If taxable income is:

The tax is:

Not over $18,850

10% of the taxable income

Over $18,850 but not over $75,300

15% of the excess over $18,850 plus $1,850

Over $75,300 but not over $151,900

25% of the excess over $75,300 plus $10,367.50

Over $151,900 but not over $231,450

28% of the excess over $151,900 plus $29,5387.50

Over $231,450 but not over $413,350

33% of the excess over $230,450 plus $51791.50

Over $413,350 but not over $466,950

35% of the excess over $411,500 plus $111,818.50

Over $466,950

39.6% of the excess over $464,850 plus $130,578.50

Heads of Households

Standard deduction $9,300

If taxable income is:

The tax is:

Not over $13,250

10% of the taxable income

Over $13,250 but not over $50,400

15% of the excess over $13,250 plus $1,3250

Over $50,400 but not over $130,150

25% of the excess over $50,400 plus $6,897.50

Over $130,150 but not over $210,800

28% of the excess over $130,150 plus $28,835

Over $210,800 but not over $413,350

33% of the excess over $210,800 plus $49,417

Over $413,350 but not over $441,000

35% of the excess over $413,350 plus $116,258.50

Over $441,000

39.6% of the excess over $441,000 plus $125,936

Personal exemption:$4,050. Standard deduction add-ons: Over 65 and or/blind $1,550 (single or HOH) or $1,250 each for married taxpayers.

if blind. Also see deductions and exemption phaseouts for high income individuals.