2016 Income Tax Brackets

Single Taxpayers


If taxable income is over But not over Tax is Plus Of the amount over
$0 $9,275 10% $0
$9,275 $37,650 $927.50 15% $9,275
$37,650 $91,150 $5183.75 25% $37,650
$91,150 $190,150 $18,558.75 28% $91,150
$190,150 $413,350 $46,278.75 33% $190,150
$413,350 $415,050 $119,934.75 35% $413,350
$415,050 $120,529.75 39.6% $415,050

Married taxpayers filing joint returns and surviving spouses

 
If taxable income is over But not over Tax is Plus Of the amount over

$0

 $18,550 10% $0
$18,550 $75,300 $1,855 15%

$18,550

$75,300

 $151,900 $10,367.50 25% $75,300
$151,900 $231,450 $29,517.50 28% $151,900
$231,450 $413,350 $51,791.50 33%

$231,450

$413,350

 $466,950 $111,818.50 35% $413,350
$466,950 $130,578.50 39.6%

$466,950

Married Taxpayers filing separate returns


If taxable income is over But not over Tax is Plus Of the amount over
$0 $9,275 10% $0
$9,275 $37,650 $927.50 15% $9,275
$37,650 $75,950 $5183.75 25% $37,650
$75,950 $115,725 $14,758.75 28% $75,950
$115,725 $206,675 $25,895.75 33% $115,725
$206,675 $233,475 $55,909.25 35% $206,675
$233,475 $65,289.25 39.6%

$233,475

Head of household


If taxable income is over But not over Tax is Plus Of the amount over

$0

 $13,250 10%  

$0

$13,250

 $50,400 $1,325 15%

$13,250

$50,400

 $130,150 $6,897.50 25%

$50,400

$130,150

 $210,800 $26,835 28%

$130,150

$210,800

 $413,350 $49,417 33%

$210,800

$413,350

 $441,000 $116,258.50 35%

$413,350

$441,000

   $125,936 39.6%

$441,000

Trusts and estates


If taxable income is over But not over Tax is Plus Of the amount over
$0 $2,550 15%   $0
$2,550 $5,950 $382.50 25% $2,550
$5,950 $9,050 $1,232.50 28% $5,950
$9,050 $12,400 $2,100.50 33% $9,050
$12,400   $3,206 39.6% $12,400