2016 Federal Income Tax Brackets
Find out your 2016 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 | 2016 Tax |
Not over $18,550 | 10% of the taxable income |
Over $18,550 but not over $75,300
| $1,855 plus $15% of the excess over $18,550 |
Over $75,300 but not over $151,900
| $10,367.50 plus 25% of the excess over $75,300 |
Over $151,900 but not over $231,450
| $29,517.50 plus 28% of the excess over $151,900 |
Over $231,450 but not over $413,350
| $51,791.50 plus 33% of the excess over $231,450 |
Over $413,350 but not over $466,950
| $111,818.50 plus 35% of the excess over $413,350 |
Over $466,950 | $130,578.50 plus 39.6% of the excess over $466,950 |
Heads of Households
Taxable Income | 2016 Tax |
Not over $13,250 | 10% of the taxable income |
Over $13,250 but not over $50,400 | $1,325 plus 15% of the excess over $13,250 |
Over $50,400 but not over $130,150 | $6,897.50 plus 25% of the excess over $50,400 |
Over $130,150 but not over $210,800 | $26,835 plus 28% of the excess over $130,150 |
Over $210,800 but not over $413,350 | $49,417 plus 33% of the excess over $210,800 |
Over $413,350 not over $441,000 | $116,258.50 plus 35% of the excess over $413,350 |
Over $441,000 | $125,936 plus 39.6% of the excess over $441,000 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2016 Tax |
Not over $9,275 | 10% of the taxable income |
Over $9,275 but not over $37,650 | $927.50 plus 15% of the excess over $9,275 |
Over $37,650 but not over $91,150 | $5,183.75 plus 25% of the excess over $37,650 |
Over $91,150 but not over $190,150 | $18,558.75 plus 28% of the excess over $91,150 |
Over $190,150 but not over $413,350 | $46,278.75 plus 33% of the excess over $190,150 |
Over $413,350 not over $415,050 | $119,934.75 plus 35% of the excess over $413,350 |
Over $415,050 | $120,529.75 plus 39.6% of the excess over $415,050 |
Married Individuals Filing Separate Returns
Taxable Income | 2016 Tax |
Not over $9,275 | 10% of the taxable income |
Over $9,275 but not over $37,650 | $927.50 plus 15% of the excess over $9,275 |
Over $37,650 but not over $75,950 | $5,183.75 plus 25% of the excess over $37,650 |
Over $75,950 but not over $115,725 | $14,758.75 plus 28% of the excess over $75,950 |
Over $115,725 but not over $206,675 | $25,895.75 plus 33% of the excess over $115,725 |
Over $206,675 not over $233,475 | $55,909.25 plus 35% of the excess over $206,675 |
Over $233,475 | $65,289.25 plus 39.6% of the excess over $233,475 |
Estates & Trusts
Taxable Income | 2016 Tax |
Not over $2,550 | 15% of the taxable income |
Over $2,550 but not over $5,950 | $382.50 plus 25% of the excess over $2,550 |
Over $5,950 but not over $9,050 | $1,232.50 plus 28% of the excess over $5,950 |
Over $9,050 but not over $12,400 | $2,100.50 plus 33% of the excess over $9,050 |
Over $12,400 | $3,206 plus 39.6% of the excess over $12,400 |
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.
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1 Rev. Proc. 2015-53
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