2020 Tax Rates (Projected)

Unmarried Individuals (other than Surviving Spouses and Heads of Households)

Taxable Income

Over   But Not Over The Tax Is    
.....   $9,875 10% of taxable income    
$9,875   $40,125 $987.50 plus 12% of the excess over $9,875    
$40,125   $85,525 $4,617.50 plus 22% of the excess over $40,125    
$85,525   $163,300 $14,605.50 plus 24% of the excess over $85,525    
$163,300   $207,350 $33,271.50 plus 32% of the excess over $163,300    
$207,350   $518,400 $47,367.50 plus 35% of the excess over $207,350    
$518,400   ..... $156,235 plus 37% of the excess over $518,400    

Married Individuals Filing Joint Returns and Surviving Spouses

Taxable Income

Over But Not Over The Tax Is
..... $19,750 10% of taxable income
$19,750 $80,250 $1,975 plus 12% of the excess over $19,750
$80,250 $171,050 $9,235 plus 22% of the excess over $80,250
$171,050 $326,600 $29,211 plus 24% of the excess over $171,050
$326,600 $414,700 $66,543 plus 32% of the excess over $326,600
$414,700 $622,050 $94,735 plus 35% of the excess over $414,700
$622,050 ...... $167,307.50 plus 37% of the excess over $622,050

Married Individuals Filing Separate Returns

Taxable Income

Over But Not Over The Tax Is
..... $9,875 10% of taxable income
$9,875 $40,125 $987.50 plus 12% of the excess over $9,875
$40,125 $85,525 $4,617.50 plus 22% of the excess over $40,125
$85,525 $163,300 $14,605.50 plus 24% of the excess over $85,525
$163,300 $207,350 $33,271.50 plus 32% of the excess over $163,300
$207,350 $311,025 $47,367.50 plus 35% of the excess over $207,350
$311,025 ...... $83,653.75 plus 37% of the excess over $311,025

Heads of Household

Taxable Income

Over But Not Over The Tax Is
..... $14,100 10% of taxable income
$14,100 $53,700 $1,410 plus 12% of the excess over $14,100
$53,700 $85,500 $6,162 plus 22% of the excess over $53,700
$85,500 $163,300 $13,158 plus 24% of the excess over $85,500
$163,300 $207,350 $31,830 plus 32% of the excess over $163,300
$207,350 $518,400 $45,926 plus 35% of the excess over $207,350
$518,400 ...... $154,793.50 plus 37% of the excess over $518,400

Estates and Trusts

Taxable Income

Over But Not Over The Tax Is
..... $2,600 10% of taxable income
$2,600 $9,450 $260 plus 24% of the excess over $2,600
$9,450 $12,950 $1,904 plus 35% of the excess over $9,450
$12,950 .... $3,129 plus 37% of the excess over $12,950