| | 2021 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $9,950
| 10% of taxable income
| | Over $9,950 to $40,525 | $995 + 12% of the excess over $9,950 | | Over $40,525 to $86,375
| $4,664 + 22% of the excess over $40,525 | | Over $86,375 to $164,925 |
$14,751 + 24% of the excess over $86,375 | | Over $164,925 to $209,425 |
$33,603 + 32% of the excess over $164,925
| | Over $209,425 to $523,600
|
$47,843 plus 35% of the excess over $209,425
| | Over $523,600 | $157,804.25 plus 37% of the excess over $523,600
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $19,900
| 10% of taxable income
| | Over $19,900 to $81,050 | $1,990 + 12% of the excess over $19,900
| | Over $81,050 to $172,750 |
$9,328 plus 22% of the excess over $81,050 | | Over $172,750 to $329,850 | $29,502 plus 24% of the excess over $172,750
| | Over $329,850 to $418,850 | $67,206 plus 32% of the excess over $329,850 | | Over $418,850 to $628,300 |
$95,686 plus 35% of the excess over $418,850 | |
Over $628,300
|
$168,993.50 plus 37% of the excess over $628,300
|
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $9,950
| 10% of taxable income
| | Over $9,950 to $40,525 | $995 + 12% of the excess over $9,950
| | Over $40,525 to $86,375
| $4,664 plus 22% of the excess over $40,525 | | Over $86,375 to $164,925 | $14,751 plus 24% of the excess over $86,375
| | Over $164,925 to $209,425 |
$33,603 plus 32% of the excess over $164,925 | | Over $209,425 to $314,150 |
$47,843 plus 35% of the excess over $209,425 | |
Over $314,150
| $84,496.75 plus 37% of the excess over $314,150
|
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $14,200
| 10% of taxable income
| | Over $14,200 to $54,200 | $1,420 + 12% of the excess over $14,200
| | Over $54,200 to $86,350
| $6,220 plus 22% of the excess over $54,200
| | Over $86,350 to $164,900 | $13,293 plus 24% of the excess over $86,350 | | Over $164,900 to $209,400 | $32,145 plus 32% of the excess over $164,900
| | Over $209,400 to $523,600 | $46,385 plus 35% of the excess over $209,400 | | Over $523,600
| $156,355 plus 37% of the excess over $523,600
|
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $2,650
| 10% of taxable income
| | Over $2,650 to $9,550 | $265 + 24% of the excess over $2,650
| |
Over $9,550 to $13,050 | $1,921 + 35% of the excess over $9,550
| | Over $13,050
| $3,146 + 37% of the excess over $13,050 |
|
|
