Federal Tax Rates
Schedule X – Single
If taxable income is over: But not over: The tax is:
$0 $11,600 10% of taxable income
$11,600 $47,150 $1,160.00 plus 12% of the amount over $11,600
$47,150 $100,525 $5,426.00 plus 22% of the amount over $47,150
$100,525 $191,950 $17,168.50 plus 24% of the amount over $100,525
$191,950 $243,725 $39,110.50 plus 32% of the amount over $191,950
$243,725 $609,350 $55,678.50 plus 35% of the amount over $243,725
$609,350 no limit $183,647.25 plus 37% of the amount over $609,350
Schedule Y-1 – Married Filing Jointly or
Qualifying Widow(er)
If taxable income is over: But not over: The tax is:
$0 $23,200 10% of taxable income
$23,200 $94,300 $2,320.00 plus 12% of the amount over $23,200
$94,300 $201,050 $10,852.00 plus 22% of the amount over $94,300
$201,050 $383,900 $34,337.00 plus 24% of the amount over $201,050
$383,900 $487,450 $78,221.00 plus 32% of the amount over $383,900
$487,450 $731,200 $111,357.00 plus 35% of the amount over $487,450
$731,200 no limit $196,669.50 plus 37% of the amount over $731,200
Schedule Y-2 – Married Filing Separately
If taxable income is over: But not over: The tax is:
$0 $11,600 10% of taxable income
$11,600 $47,150 $1,160.00 plus 12% of the amount over $11,600
$47,150 $100,525 $5,426.00 plus 22% of the amount over $47,150
$100,525 $191,950 $17,168.50 plus 24% of the amount over $100,525
$191,950 $243,725 $39,110.50 plus 32% of the amount over $191,950
$243,725 $365,600 $55,678.50 plus 35% of the amount over $243,725
$365,600 no limit $98,334.75 plus 37% of the amount over $365,600
Schedule Z – Head of Household
If taxable income is over: But not over: The tax is:
$0 $16,550 10% of taxable income
$16,550 $63,100 $1,655.00 plus 12% of the amount over $16,550
$63,100 $100,500 $7,241.00 plus 22% of the amount over $63,100
$100,500 $191,950 $15,469.00 plus 24% of the amount over $100,500
$191,950 $243,700 $37,417.00 plus 32% of the amount over $191,950
$243,700 $609,350 $53,977.00 plus 35% of the amount over $243,700
$609,350 no limit $181,954.50 plus 37% of the amount over $609,350
Source: Internal Revenue Service, 2024
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