| | 2024 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $11,600 | 10% of taxable income | | Over $11,600 to $47,150 | $1,160 + 12% of the excess over $11,600 | | Over $47,150 to $100,525 | $5,426 + 22% of the excess over $47,150 | | Over $100,525 to $191,950 |
$17,168.50 + 24% of the excess over $100,525 | | Over $191,950 to $243,725 |
$39,110.50 + 32% of the excess over $191,950 | | Over $243,725 to $609,350
| $55,678.50 + 35% of the excess over $243,725
| | Over $609,350 | $183,647.25 + 37% of the excess over $609,350
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $23,200 | 10% of taxable income
| | Over $23,200 to $94,300 | $2,320 + 12% of the excess over $23,200 | | Over $94,300 to $201,050 |
$10,852 + 22% of the excess over $94,300 | | Over $201,050 to $383,900 | $34,337 + 24% of the excess over $201,050 | | Over $383,900 to $487,450 | $78,221 + 32% of the excess over $383,900 | | Over $487,450 to $731,200 |
$111,357 + 35% of the excess over $487,450 | |
Over $731,200 |
$196,669.50 + 37% of the excess over $731,200 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $11,600 | 10% of taxable income
| | Over $11,600 to $47,150 | $1,160 + 12% of the excess over $11,600 | | Over $47,150 to $100,525
| $5,426 + 22% of the excess over $47,150 | | Over $100,525 to $191,950 | $17,168.50 + 24% of the excess over $100,525 | | Over $191,950 to $243,725 |
$39,110.50 + 32% of the excess over $191,950 | | Over $243,725 to $365,600 |
$55,678.50 + 35% of the excess over $243,725 | |
Over $365,600 | $93,334.75 + 37% of the excess over $365,600 |
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $16,550 | 10% of taxable income
| | Over $16,550 to $63,100 | $1,655 + 12% of the excess over $16,550 | | Over $63,100 to $100,500 | $7,241 + 22% of the excess over $63,100 | | Over $100,500 to $191,950 | $15,469 + 24% of the excess over $100,500 | | Over $191,950 to $243,700 | $37,417 + 32% of the excess over $191,950 | | Over $243,700 to $609,350 | $53,977 + 35% of the excess over $243,700 | | Over $609,350 | $181,954.50 + 37% of the excess over $609,350 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $3,100 | 10% of taxable income
| | Over $3,100 to $11,150 | $310 + 24% of the excess over $3,100 | |
Over $11,150 to $15,200 | $2,242 + 35% of the excess over $11,150 | | Over $15,200 | $3,659.50 + 37% of the excess over $15,200 |
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