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2015 Federal Income Tax Brackets

Find out your 2015 federal income tax bracket with user friendly IRS tax tables for married individuals filing joint returns, heads of households, unmarried individuals, married individuals filing separate returns, and estates and trusts.1

 

 

 

 

Married Individuals Filing Joint Returns, & Surviving Spouses

 

 

 

Taxable Income

2015 Tax

Not over $18,450

10% of the taxable income

Over $18,450 but not over $74,900

 

$1,845 plus $15% of the excess over $18,450

Over $74,900 but not over $151,200

 

$10,312.50 plus 25% of the excess over $74,900

Over $151,200 but not over $230,450

 

$29,387.50 plus 28% of the excess over $151,200

Over $230,450 but not over $411,500

 

$51,577.50 plus 33% of the excess over $230,450

Over $411,500 but not over $464,850

 

$111,324 plus 35% of the excess over $411,500

Over $464,850

$129,996.50 plus 39.6% of the excess

Over $464,850

 

Heads of Households

 

Taxable Income

2015 Tax

Not over $13,150

10% of the taxable income

Over $13,150 but not over $50,200

 

$1,315 plus 15% of the excess over $13,150

Over $50,200 but not over $129,600

 

$6,872.50 plus 25% of the excess over $50,200

Over $129,600 but not over $209,850

 

$26,722.50 plus 28% of the excess over $129,600

Over $209,850 but not over $411,500

 

$49,192.50 plus 33% of the excess over $209,850

Over $411,500 but not over $439,000

 

$115,737 plus 35% of the excess over $411,500

Over $439,000

$125,362 plus 39.6% of the excess over

$439,000

 

Unmarried Individuals (other than surviving spouses and heads of households)

 

Taxable Income

2015 Tax

Not over $9,225

10% of the taxable income

Over $9,225 but not over $37,450

$922.50 plus 15% of the excess over $9,225

Over $37,450 but not over $90,750

$5,156.25 plus 25% of the excess over $37,450

Over $90,750 but not over $189,300

$18,481.25 plus 28% of the excess over $90,750

Over $189,300 but not over $411,500

$46,075.25 plus 33% of the excess over $189,300

Over $411,500 but not over $413,200

$119,401.25 plus 35% of the excess over $411,500

Over $413,200

$119,996.25 plus 39.6% of the excess over $413,200

 

Married Individuals Filing Separate Returns

 

Taxable Income

2015 Tax

Not over $9,225

10% of the taxable income

Over $9,225 but not over $37,450

$922.50 plus 15% of the excess over $9,225

Over $37,450 but not over $75,600

 

$5,156.25 plus 25% of the excess over $37,450

Over $75,600 but not over $115,225

 

$14,693.75 plus 28% of the excess over $75,600

Over $115,225 but not over $205,750

 

$25,788.75 plus 33% of the excess over $115,225

Over $205,750 but not over $232,425

 

$55,662 plus 35% of the excess over $205,750

Over $232,425

$64,998.25 plus 39.6% of the excess over $232,425

 

Estates & Trusts

 

Taxable Income

2015 Tax

Not over $2,500

15% of the taxable income

Over $2,500 but not over $5,900

$375 plus 25% of the excess over $2,500

Over $5,900 but not over $9,050

 

$1,225 plus 28% of the excess over $5,900

Over $9,050 but not over $12,300

 

$2,107 plus 33% of the excess over $9,050

Over $12,300

 

$3,179.50 plus 39.6% of the excess over $12,300

 

Planning Tip

 

When looking at your federal income tax bracket, pay attention first to your last bracket. Why? That’s where you start to pocket cash when you find a new or additional tax deduction.

 

Example: You are married. You and your spouse have taxable income of $110,000. That puts the two of you in the 25 percent federal income tax bracket. If you can find $10,000 in new deductions, you pocket $2,500.


 

1    Rev. Proc. 2014-61