2017 federal individual income tax rate schedules

Single Individuals

Standard deduction $6,350

If taxable income is:

The tax is:

Not over $9,325

10% of the taxable income

Over $9,325 but not over $37,950

15% of the excess over $9,325 plus $932.50

Over $37,950 but not over $91,900

25% of the excess over $37,950 plus $5,226.25

Over $91,900 but not over $191,650

28% of the excess over $91,900 plus $18,713.75

Over $191,650 but not over $416,700

33% of the excess over $191,650 plus $46,643.75

Over $416,700 but not over $418,400

35% of the excess over $416,700 plus $120,910.25

Over $418,400

39.6% of the excess over $418400 plus $121,505.25

Married Individuals Filing Separate Returns

Standard deduction $6,350

If taxable income is:

The tax is:

Not over $9,35

10% of the taxable income

Over $9,325 but not over $37,950

15% of the excess over $9,325 plus $932.50

Over $37,950 but not over $76,550

25% of the excess over $37,950 plus $5,226.25

Over $76,550 but not over $116,675

28% of the excess over $76,551 plus $14,876.25

Over $116,675 but not over $208,350

33% of the excess over $116,676 plus $26,111.25

Over $208,350 but not over $235,350

35% of the excess over $208,351 plus $56,364.00

Over $235,350

39.6% of the excess over $235,350 plus $65,814.00

Married Individuals filing Joint Returns and Surviving Spouses

Standard deduction $12,700

If taxable income is:

The tax is:

Not over $18,650

10% of the taxable income

Over $18,650 but not over $75,900

15% of the excess over $18,650 plus $1,865

Over $75,900 but not over $153,100

25% of the excess over $75,900 plus $10,452.50

Over $153,100 but not over $233,350

28% of the excess over $153,100 plus $29,752.50

Over $233,350 but not over $416,700

33% of the excess over $233,350 plus $52,222.50

Over $416,700 but not over $470,700

35% of the excess over $416,700 plus $112,725.00

Over $470,700

39.6% of the excess over $470,700 plus $131,628

Heads of Households

Standard deduction $9,350

If taxable income is:

The tax is:

Not over $13,350

10% of the taxable income

Over $13,350 but not over $50,800

15% of the excess over $13,350 plus $1,335.00

Over $50,800 but not over $131,200

25% of the excess over $50,800 plus $6,952.50

Over $131,200 but not over $212,500

28% of the excess over $131,200 plus $27,052.50

Over $212,500 but not over $416,700

33% of the excess over $212,500 plus $49,816.50

Over $416,700 but not over $444,550

35% of the excess over $416,700 plus $117,202.50

Over $444,550

39.6% of the excess over $444,550 plus $126,950

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.