2020 Tax Rates
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 |