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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.


 

1    Rev. Proc. 2018–18