2019 federal individual income tax rate schedules
|
If taxable income is: |
The tax is: |
|
Not over $9,700 |
10% of the taxable income |
|
Over $9,700 but not over $39,475 |
12% of the excess over $9,700 plus $970 |
|
Over $39,475 but not over $84,200 |
22% of the excess over $39,475 plus $4,543 |
|
Over $84,200 but not over $160,725 |
24% of the excess over $84,200 plus $14,382.50 |
|
Over $160,725 but not over $204,100 |
32% of the excess over $160,725 plus $32,74850 |
|
Over $204,100 but not over $510,300 |
35% of the excess over $204,100 plus $46,628.50 |
|
Over $510,300 |
37% of the excess over $510,300 plus $153,798.50 |
|
If taxable income is: |
The tax is: |
|
Not over $9,700 |
10% of the taxable income |
|
Over $9,700 but not over $39,475 |
12% of the excess over $9,700 plus $970 |
|
Over $39,475 but not over $84,200 |
22% of the excess over $39,475 plus $4,543 |
|
Over $84,200 but not over $160,725 |
24% of the excess over $84,200 plus $14,382.50 |
|
Over $160,725 but not over $204,100 |
32% of the excess over $160,725 plus $32,748.50 |
|
Over $204,100 but not over $510,300 |
35% of the excess over $204,100 plus $46,628.50 |
|
Over $510,300 |
37% of the excess over $510,300 plus $153,798.50 |
|
If taxable income is: |
The tax is: |
|
Not over $19,400 |
10% of the taxable income |
|
Over $19,400 but not over $78,950 |
12% of the excess over $19,700 plus $1,940 |
|
Over $78,950 but not over $168,400 |
22% of the excess over $78,950 plus $9,086 |
|
Over $168,400 but not over $321,450 |
24% of the excess over $168,400 plus $28,765 |
|
Over $321,450 but not over $408,200 |
32% of the excess over $321,450 plus $65,497 |
|
Over $408,200 but not over $612,350 |
35% of the excess over $408,200 plus $93.250 |
|
Over $612,350 |
37% of the excess over $612,350 plus $161,379 |
|
If taxable income is: |
The tax is: |
|
Not over $13,850 |
10% of the taxable income |
|
Over $13,850 but not over $52,850 |
12% of the excess over $13,850 plus $1,385 |
|
Over $52,850 but not over $84,200 |
22% of the excess over $52,850 plus $6,065 |
|
Over $84,200 but not over $160,700 |
24% of the excess over $84,200 plus $12,962 |
|
Over $160,700 but not over $204,100 |
32% of the excess over $160,700 plus $31,322 |
|
Over $204,100 but not over $510,300 |
35% of the excess over $204,100 plus $45,210 |
|
Over $510,300 |
37% of the excess over $510,300 plus $153,798.50 |
Personal exemption:$0. Standard deduction add-ons: Over 65 and or/blind $1,650 (single or HOH) or $1,300 each for married taxpayers or qualified widow(er).
if blind. Also see deductions and exemption phaseouts for high income individuals.
