Federal income tax brackets for 2019-2020

Wondering how federal income tax brackets work? The US uses a progressive tax system, where the more you make, the more you pay. But how much you pay depends on your tax filing status. Use the charts below to see how much you’ll owe and explore our top tips for reducing your tax bill.

Single

• 2019 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $9,700	10% of taxable income
  12%	$9,701 to $39,475	$970 plus 12% on the amount over $9,700
  22%	$39,476 to $84,200	$4,543 plus 22% on the amount over $39,475
  24%	$84,201 to $160,725	$14,382.50 plus 24% on the amount over $84,200
  32%	$160,726 to $204,100	$32,748.50 plus 32% on the amount over $160,725
  35%	$204,101 to $510,300	$46,628.50 plus 35% on the amount over $204,100
  37%	$510,301+	$153,798.50 plus 37% on the amount over $510,300

• 2020 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $9,875	10% of taxable income
  12%	$9,701 to $39,475	$987.50 plus 12% on the amount over $9,875
  22%	$40,126 to $85,525	$4,617.38 plus 22% on the amount over $40,125
  24%	$85,526 to $163,300	$14,605.16 plus 24% of the amount over $85,525
  32%	$163,301 to $207,350	$33,270.92 plus 32% of the amount over $163,300
  35%	$207,351 to $518,400	$47,366.60 plus 35% of the amount over $207,350
  37%	$510,301+	$156,233.75 plus 37% of the amount over $518,400

Married filing separately

• 2019 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $9,700	10% of taxable income
  12%	$9,701 to $39,475	$970 plus 12% on the amount over $9,700
  22%	$39,476 to $84,200	$4,543 plus 22% on the amount over $39,475
  24%	$84,201 to $160,725	$14,382.50 plus 24% on the amount over $84,200
  32%	$160,726 to $204,100	$32,748.50 plus 32% on the amount over $160,725
  35%	$204,101 to $306,175	$46,628.50 plus 35% on the amount over $204,100
  37%	$306,176+	$82,354.75 plus 37% on the amount over $306,175

• 2020 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $9,875	10% of taxable income
  12%	$9,876 to $40,125	$987.50 plus 12% on the amount over $9,875
  22%	$40,126 to $85,525	$4,617.38 plus 22% on the amount over $40,125
  24%	$85,526 to $163,300	$14,605.16 plus 24% of the amount over $85,525
  32%	$163,301 to $207,350	$33,270.92 plus 32% of the amount over $163,300
  35%	$207,351 to $311,025	$47,366.60 plus 35% of the amount over $207,350
  37%	$306,176+	$83,652.50 plus 37% of the amount over $311,025

Married filing jointly

This bracket includes surviving spouses.

• 2019 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $19,400	10% of taxable income
  12%	$19,401 to $78,950	$1,940 plus 12% on the amount over $19,400
  22%	$78,951 to $168,400	$9,086 plus 22% on the amount over $78,950
  24%	$168,401 to $321,450	$28,765 plus 24% on the amount over $168,400
  32%	$321,451 to $408,200	$65,497 plus 32% on the amount over $321,450
  35%	$408,201 to $612,350	$93,257 plus 35% on the amount over $408,200
  37%	$612,351+	$164,709.50 plus 37% on the amount over $612,350

• 2020 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $19,750	10% of taxable income
  12%	$19,751 to $80,250	$1,975 plus 12% on the amount over $19,750
  22%	$80,251 to 171,050	$9,234.88 plus 22% on the amount over $80,250
  24%	$171,051 to $326,600	$29,210.66 plus 24% of the amount over $171,050
  32%	$326,601 to $414,700	$66,542.42 plus 32% of the amount over $326,600
  35%	$414,701 to $622,050	$94,734.10 plus 35% of the amount over $414,700
  37%	$622,051+	$167,306.25 plus 37% of the amount over $622,050

Head of household

• 2019 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $13,850	10% of taxable income
  12%	$13,851 to $52,850	$1,385 plus 12% on the amount over $13,850
  22%	$52,851 to $84,200	$6,065 plus 22% on the amount over $52,850
  24%	$84,201 to $160,700	$12,962 plus 24% on the amount over $84,200
  32%	$160,701 to $204,100	$31,322 plus 32% on the amount over $160,700
  35%	$204,101 to $510,300	$45,210 plus 35% on the amount over $204,100
  37%	$510,301+	$152,380 plus 37% on the amount over $510,300

• 2020 federal income tax brackets

  Tax bracket	Taxable income	Taxes owed
  10%	$0 to $14,100	10% of taxable income
  12%	$14,101 to $53,700	$1,410 plus 12% on the amount over $14,100
  22%	$53,701 to $85,500	$6,161.88 plus 22% on the amount over $53,700
  24%	$85,501 to $163,300	$13,157.66 plus 24% of the amount over $85,500
  32%	$163,301 to $207,350	$31,829.42 plus 32% of the amount over $163,300
  35%	$207,351 to $518,400	$45,925.10 plus 35% of the amount over $207,350
  37%	$518,401+	$154,792.25 plus 37% of the amount over $518,400

How do tax brackets work?

Contrary to popular belief, being in a tax bracket doesn’t mean you pay that percentage on your total income. The federal government breaks your income up into chunks, and you pay a different tax rate for each chunk.

For example, if you’re a single tax filer for 2019 who made $40,000 a year, you’ll pay a 10% tax on the first $9,700 you made, 12% on the amount ranging from $9,701 to $39,475 and 22% on the amount over $39,475.

Recent changes to tax brackets

Each year the taxable income limits increase slightly due to inflation. But the tax brackets themselves usually stay the same — unless there’s a tax reform, like the Tax Cuts and Jobs Act that passed in 2018.

The Act lowered the federal income tax brackets and increased the income thresholds within each bracket. Now, the highest earners are taxed at a 37% rate instead of a 39.6% rate and you can generally earn more income before you’re pushed into a higher bracket.

State tax brackets

States have the freedom to structure their tax brackets however they want. Some states have a progressive tax rate where the more you make, the more you pay. Others have a flat tax rate and a few don’t have income tax at all.

States with no income tax:

States with a flat-rate tax:

These states have progressive tax rates where the more you make, the more you pay:

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How to lower your tax bracket

There are three ways to lower your tax bill: through credits, deductions and tax-deferred savings contributions.

Tax credits

Tax credits lower your tax bill dollar-for-dollar. If you have a $3,000 tax bill but qualify for $1,000 in credits, your bill is reduced to $2,000.

Common tax credits include:

• Child tax credit
• Earned income tax credit
• American opportunity tax credit (education credit)
• Electric car tax credit
• Saver’s credit

Tax deductions

Tax deductions lower your taxable income dollar-for-dollar, which could drop you into a lower tax bracket. Common items you can write off on your taxes include charitable contributions, medical expenses, mortgage interest, property taxes, states and local income taxes, business expenses and more.

Want to calculate how much a deduction will save you in taxes? Use your highest income tax bracket as a guide. For example, if your highest tax bracket is 24%, a $1,000 deduction may trim $240 off your tax bill.

Anytime you save money in a taxed-deferred retirement or health savings account, it lowers your taxable income. So, one of the easiest ways to reduce your taxable income is to max out your retirement accounts. For example, if you make $60,000 a year and contribute $19,500 to your 401(k), your taxable income drops to $40,500.

The same goes for HSAs. If you have a high-deductible healthcare plan, open a health savings plan and contribute as much as you can. For 2020, the maximum limit is $3,550 for individual plans and $7,100 for family plans.

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The bottom line

The way our current federal tax system is set up, the more income you earn, the more you pay in taxes. But just because you’re in one tax bracket doesn’t mean all your income is taxed at that rate. Instead, your income is broken up into chunks and you pay a different rate for each one. Regardless of which bracket you fall in, there are proven ways you can lower your tax bill each year thanks to deductions and credits. Wondering which tax deductions you may qualify for? Check out our guide on income tax deductions.