Federal Tax Rates and Tables: Income Brackets, Deductions, and Credits
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NOTE: If you claim the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) on your tax return, the IRS must hold your refund until at least February 15. (Click for more details)
2025Estimated Income Tax Brackets and Rates
Tax Rate
Single Filers
Married Joint Filers
Heads of Household Filers
10%
$0 – $11,925
$0 – $23,850
$0 – $17,000
12%
$11,926 – $48,475
$23,851 – $96,950
$17,001 – $64,850
22%
$48,476 – $103,350
$96,951 – $206,700
$64,851 – $103,350
24%
$103,351 – $197,300
$206,701 – $394,600
$103,351 – $197,300
32%
$197,301 – $250,525
$394,601 – $501,050
$197,301 – $250,500
35%
$250,526 – $626,350
$501,051 – $751,600
$250,501 – $626,350
37%
Over $626,351
Over $751,601
Over $626,351
2025 Standard Deduction and Personal Exemption
Filing Status
Deduction Amount
Single
$15,000
Married Filing Jointly
$30,000
Head of Household
$22,500
Married Filing Separately
$15,000
Personal Exemption
Eliminated
2025 Earned Income Tax Credit Table
Filing Status
No Children
One Child
Two Children
Three or More Children
Income at Max Credit
$19,104
$50,434
$57,310
$61,555
Maximum Credit
$649
$4,328
$7,152
$8,046
Phaseout Begins
$10,620
$23,350
$23,350
$23,350
Phaseout Ends (Credit Equals Zero)
$26,214
$57,554
$64,430
$68,675
2024Estimated Income Tax Brackets and Rates
Tax Rate
Single Filers
Married Filing Jointly
Head of Household
10%
Up to $11,600
Up to $23,200
Up to $16,550
12%
$11,601 – $47,150
$23,201 – $94,300
$16,551 – $63,100
22%
$47,151 – $100,525
$94,301 – $201,050
$63,101 – $100,500
24%
$100,526 – $191,950
$201,051 – $383,900
$100,501 – $191,950
32%
$191,951 – $243,725
$383,901 – $487,450
$191,951 – $243,700
35%
$243,726 – $609,350
$487,451 – $731,200
$243,701 – $609,350
37%
Over $609,350
Over $731,200
Over $609,350
2024 Standard Deduction and Personal Exemption
Filing Status
Deduction Amount
Single
$14,600
Married Filing Jointly
$29,200
Head of Household
$21,900
Married Filing Separately
$14,600
Personal Exemption
Eliminated
2024 Earned Income Tax Credit Table
Filing Status
No Children
One Child
Two Children
Three or More Children
Income at Max Credit
$18,591
$49,084
$55,768
$59,899
Maximum Credit
$632
$4,213
$6,960
$7,830
Phaseout Begins
$9,160
$20,130
$20,130
$20,130
Phaseout Ends (Credit = 0)
$25,511
$56,004
$62,688
$66,819
2023Estimated Income Tax Brackets and Rates
Tax Rate
Single Filers
Married Filing Jointly
Head of Household
10%
Up to $11,000
Up to $22,000
Up to $15,700
12%
$11,001 – $44,725
$22,001 – $89,450
$15,701 – $59,850
22%
$44,726 – $95,375
$89,451 – $190,750
$59,851 – $95,350
24%
$95,376 – $182,100
$190,751 – $364,200
$95,351 – $182,100
32%
$182,101 – $231,250
$364,201 – $462,500
$182,101 – $231,250
35%
$231,251 – $578,125
$462,501 – $693,750
$231,251 – $578,100
37%
Over $578,125
Over $693,750
Over $578,100
2023 Standard Deduction and Personal Exemption
Filing Status
Deduction Amount
Single
$13,850
Married Filing Jointly
$27,700
Head of Household
$20,800
Married Filing Separately
$13,850
Personal Exemption
Eliminated
2023 Earned Income Tax Credit Table
Filing Status
No Children
One Child
Two Children
Three or More Children
Income at Max Credit
$17,640
$46,560
$52,918
$56,838
Maximum Credit
$600
$3,995
$6,604
$7,430
Phaseout Begins
$9,800
$21,560
$21,560
$21,560
Phaseout Ends (Credit = 0)
$17,640
$46,560
$52,918
$56,838
2022Estimated Income Tax Brackets and Rates
Tax Rate
Single Filers
Married Joint Filers
Heads of Households Filers
10%
Up to $10,275
Up to $20,500
Up to $14,650
12%
$10,276 to $41,775
$20,501 to $83,550
$14,651 to $55,900
22%
$41,776 to $89,075
$83,551 to $178,150
$55,901 to $89,050
24%
$89,076 to $170,050
$178,151 to $340,100
$89,051 to $170,050
32%
$170,051 to $215,950
$340,101 to $431,900
$170,051 to $215,950
35%
$215,951 to $539,900
$431,901 to $647,850
$215,951 to $539,900
37%
$539,901 or more
$647,851 or more
$539,901 or more
2022 Standard Deduction and Personal Exemption
Filing Status
Deduction Amount
Single
$12,950.00
Married Filing Jointly
$25,900.00
Head of Household
$19,400.00
Married Filing Separately
$12,950.00
Personal Exemption
Eliminated
2022 Earned Income Tax Credit Table
Filing Status
No Children
One Child
Two Children
Three or More Children
Income at Max Credit
$7,320
$10,980
$15,410
$15,410
Maximum Credit
$560
$3,733
$6,164
$6,935
Phaseout Begins
$9,160
$20,130
$20,130
$20,130
Phaseout Ends (Credit Equals Zero)
$16,480
$43,492
$49,399
$53,057
2021Estimated Income Tax Brackets and Rates
Tax Rate
Single Filers
Married Joint Filers
Heads of Households Filers
10%
Up to $9,950
Up to $19,900
Up to $14,200
12%
$9,951 to $40,525
$19,901 to $81,050
$14,201 to $54,200
22%
$40,526 to $86,375
$81,051 to $172,750
$54,201 to $86,350
24%
$86,376 to $164,925
$172,751 to $329,850
$86,351 to $164,900
32%
$164,926 to $209,425
$329,851 to $418,850
$164,901 to $209,400
35%
$209,426 to $523,600
$418,851 to $628,300
$209,401 to $523,600
37%
$523,601 or more
$628,301 or more
$523,601 or more
2021 Standard Deduction and Personal Exemption
Filing Status
Deduction Amount
Single
$12,500.00
Married Filing Jointly
$25,100.00
Head of Household
$18,800.00
Married Filing Separately
$12,550.00
Personal Exemption
Eliminated
2021 Earned Income Tax Credit Table
Filing Status
No Children
One Child
Two Children
Three or More Children
Income at Max Credit
$21,430
$42,158
$47,915
$51,464
Maximum Credit
$1,502
$3,618
$5,980
$6,728
Phaseout Begins
$9,410
$19,330
$19,330
$19,330
Phaseout Ends (Credit Equals Zero)
$27,380
$48,108
$53,865
$57,414
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