2020 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)

Single taxpayers

If taxable income is:	Your tax is:
Not over $9,875	10% of taxable income
Over $9,875 to $40,125	$987.50 + 12% of the excess over $9,875
Over $40,125 to $85,525	$4,617.50 + 22% of the excess over $40,125
Over $85,525 to $163,300	$14,605.50 + 24% of the excess over $85,525
Over $163,300 to $207,350	$33,271.50 + 32% of the excess over $163,300
Over $207,350 to $518,400	$47,367.50 + 35% of the excess over $207,350
Over $518,400	$156,235 + 37% of the excess over $518,400

Married filing jointly and surviving spouses

If taxable income is:	Your tax is:
Not over $19,750	10% of taxable income
Over $19,750 to $80,250	$1,975 + 12% of the excess over $19,750
Over $80,250 to $171,050	$9,235 + 22% of the excess over $80,250
Over $171,050 to $326,600	$29,211 + 24% of the excess over $171,050
Over $326,600 to $414,700	$66,543 + 32% of the excess over $326,600
Over $414,700 to $622,050	$94,735 + 35% of the excess over $414,700
Over $622,050	$167,307.50 + 37% of the excess over $622,050

Married individuals filing separately

If taxable income is:	Your tax is:
Not over $9,875	10% of taxable income
Over $9,875 to $40,125	$987.50 + 12% of the excess over $9,875
Over $40,125 to $85,525	$4,617.50 + 22% of the excess over $40,125
Over $85,525 to $163,300	$14,605.50 + 24% of the excess over $85,525
Over $163,300 to $207,350	$33,271.50 + 32% of the excess over $163,300
Over $207,350 to $311,025	$47,367.50 + 35% of the excess over $207,350
Over $311,025	$83,653.75 + 37% of the excess over $311,025

Heads of household

If taxable income is:	Your tax is:
Not over $14,100	10% of taxable income
Over $14,100 to $53,700	$1,410 + 12% of the excess over $14,100
Over $53,700 to $85,500	$6,162 + 22% of the excess over $53,700
Over $85,500 to $163,300	$13,158 + 24% of the excess over $85,500
Over $163,300 to $207,350	$31,830 + 32% of the excess over $163,300
Over $207,350 to $518,400	$45,926 + 35% of the excess over $207,350
Over $518,400	$154,793.50 + 37% of the excess over $518,400

Trusts and estates

If taxable income is:	Your tax is:
Not over $2,600	10% of taxable income
Over $2,600 to $9,450	$260 + 24% of the excess over $2,600
Over $9,450 to $12,950	$1,904 + 35% of the excess over $9,450
Over $12,950	$3,129 + 37% of the excess over $12,950

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