2018 Federal Income Tax Brackets
Find out your 2018 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 | 2018 Tax |
Not over $19,050 | 10% of the taxable income |
Over $19,050 but not over $77,400 | $1,905 plus 12% of excess over $19,050 |
Over $77,400 but not over $165,000 | $8,907 plus 22% of the excess over $77,400 |
Over $165,000 but not over $315,000 | $28,179 plus 24% of the excess over $165,000 |
Over $315,000 but not over $400,000 | $64,179 plus 32% of the excess over $315,000 |
Over $400,000 but not over $600,000 | $91,379 plus 35% of the excess over $400,000 |
Over $600,000 | $161,379 plus 37% of the excess over $600,000 |
Heads of Households
Taxable Income | 2018 Tax |
Not over $13,600 | 10% of the taxable income |
Over $13,600 but not over $51,800 | $1,360 plus 12% of excess over $13,600 |
Over $51,800 but not over $82,500 | $5,944 plus 22% of the excess over $51,800 |
Over $82,500 but not over $157,500 | $12,698 plus 24% of the excess over $82,500 |
Over $157,500 but not over $200,000 | $30,698 plus 32% of the excess over $157,500 |
Over $200,000 not over $500,000 | $44,298 plus 35% of the excess over $200,000 |
Over $500,000 | $149,298 plus 37% of the excess over $500,000 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2018 Tax |
Not over $9,525 | 10% of the taxable income |
Over $9,525 but not over $38,700 | $952.50 plus 12% of excess over $9,525 |
Over $38,700 but not over $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
Over $82,500 but not over $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
Over $157,500 but not over $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
Over $200,000 not over $500,000 | $45,689.50 plus 35% of the excess over $200,000 |
Over $500,000 | $150,689.50 plus 37% of the excess over $500,000 |
Married Individuals Filing Separate Returns
Taxable Income | 2018 Tax |
Not over $9,525 | 10% of the taxable income |
Over $9,525 but not over $38,700 | $952.50 plus 12% of excess over $9,525 |
Over $38,700 but not over $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
Over $82,500 but not over $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
Over $157,500 but not over $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
Over $200,000 not over $300,000 | $45,689.50 plus 35% of the excess over $200,000 |
Over $300,000 | $80,689.50 plus 37% of the excess over $300,000 |
Estates & Trusts
Taxable Income | 2018 Tax |
Not over $2,550 | 10% of the taxable income |
Over $2,550 but not over $9,150 | $255 plus 24% of the excess over $2,550 |
Over $9,150 but not over $12,500 | $1,839 plus 35% of the excess over $9,150 |
Over $12,500 | $3,011.50 plus 37% 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. 2018–18
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