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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.


 

1    Rev. Proc. 2016–55