| | 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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