2017 Federal Income Tax Brackets
Find out your 2017 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 | 2017 Tax |
Not over $18,650 | 10% of the taxable income |
Over $18,650 but not over $75,900
| $1,865 plus 15% of the excess over $18,650 |
Over $75,900 but not over $153,100
| $10,452.50 plus 25% of the excess over $75,900 |
Over $153,100 but not over $233,350
| $29,752.50 plus 28% of the excess over $153,100 |
Over $233,350 but not over $416,700
| $52,222.50 plus 33% of the excess over $233,350 |
Over $416,700 but not over $470,700
| $112,728 plus 35% of the excess over $416,700 |
Over $470,700 | $131,628 plus 39.6% of the excess over $470,700 |
Heads of Households
Taxable Income | 2017 Tax |
Not over $13,350 | 10% of the taxable income |
Over $13,350 but not over $50,800 | $1,335 plus 15% of the excess over $13,350 |
Over $50,800 but not over $131,200 | $6,952.50 plus 25% of the excess over $50,800 |
Over $131,200 but not over $212,500 | $27,052.50 plus 28% of the excess over $131,200 |
Over $212,500 but not over $416,700 | $49,816.50 plus 33% of the excess over $212,500 |
Over $416,700 not over $444,550 | $117,202.50 plus 35% of the excess over $416,700 |
Over $444,550 | $126,950 plus 39.6% of the excess over $444,550 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2017 Tax |
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
Over $91,900 but not over $191,650 | $18,713.75 plus 28% of the excess over $91,900 |
Over $191,650 but not over $416,700 | $46,643.75 plus 33% of the excess over $191,650 |
Over $416,700 not over $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
Over $418,400 | $121,505.25 plus 39.6% of the excess over $418,400 |
Married Individuals Filing Separate Returns
Taxable Income | 2017 Tax |
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $76,550 | $5,226.25 plus 25% of the excess over $37,950 |
Over $76,550 but not over $116,675 | $14,876.25 plus 28% of the excess over $76,550 |
Over $116,675 but not over $208,350 | $26,111.25 plus 33% of the excess over $116,675 |
Over $208,350 not over $235,350 | $56,364 plus 35% of the excess over $208,350 |
Over $235,350 | $65,814 plus 39.6% of the excess over $235,350 |
Estates & Trusts
Taxable Income | 2017 Tax |
Not over $2,550 | 15% of the taxable income |
Over $2,550 but not over $6,000 | $382.50 plus 25% of the excess over $2,550 |
Over $6,000 but not over $9,150
| $1,245 plus 28% of the excess over $6,000 |
Over $9,150 but not over $12,500
| $2,127 plus 33% of the excess over $9,150 |
Over $12,500 | $3,232.50 plus 39.6% of the excess over $12,500 |
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. 2016–55
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