2016 Federal Income Tax Rate Schedule

 

Below is the 2016 federal income tax rate schedule for "ordinary income" based on filing status. Higher income taxpayers may also be subject to the 3.8% tax on net investment income and/or the 0.9% additional Medicare tax on earned income.

Single
If taxable income is between:
$1 to $9,275 x 10% minus $0 = Tax*
$9,276 to $37,650 x 15% minus $464 = Tax*
$37,651 to $91,150 x 25% minus $4,229 = Tax*
$91,151 to $190,150 x 28% minus $6,963 = Tax*
$190,151 to $413,350 x 33% minus $16,471 = Tax*
$413,351 to $415,050 x 35% minus $24,738 = Tax*
$415,051 to ................. x 39.6% minus $43,830 = Tax*
Head of Household
If taxable income is between:
$1 to $13,250 x 10% minus $0 = Tax*
$13,251 to $50,400 x 15% minus $663 = Tax*
$50,401 to $130,150 x 25% minus $5,703 = Tax*
$130,151 to $210,800 x 28% minus $9,608 = Tax*
$210,801 to $413,350 x 33% minus $20,148 = Tax*
$413,351 to $441,000 x 35% minus $28,415 = Tax*
$441,001 to ................. x 39.6% minus $48,701 = Tax*
Married Filing Jointly OR Qualifying Widow(er)
If taxable income is between:
$1 to $18,550 x 10% minus $0 = Tax*
$18,551 to $75,300 x 15% minus $928 = Tax*
$75,301 to $151,900 x 25% minus $8,458 = Tax*
$151,901 to $231,450 x 28% minus $13,015 = Tax*
$231,451 to $413,350 x 33% minus $24,588 = Tax*
$413,351 to $466,950 x 35% minus $32,855 = Tax*
$466,951 to ................. x 39.6% minus $54,335 = Tax*
Married Filing Separately
If taxable income is between:
$1 to $9,275 x 10% minus $0 = Tax*
$9,276 to $37,650 x 15% minus $464 = Tax*
$37,651 to $75,950 x 25% minus $4,229 = Tax*
$75,951 to $115,725 x 28% minus $6,508 = Tax*
$115,726 to $205,675 x 33% minus $12,294 = Tax*
$206,676 to $233,475 x 35% minus $16,408 = Tax*
$233,476 to ................. x 39.6% minus $27,148 = Tax*
Example Federal income Tax Calculation

For tax year 2016, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $43,500. What is his regular federal income tax?

Using the 2016 regular income tax rate schedule above for a single person, Joe's federal income tax is $6,646.

$43,500 X 25% = $10,875 - $4,229 = $6,646*

Caution!

*The IRS tax tables MUST be used for taxable income LESS THAN $100,000 to calculate the EXACT income tax. The calculations above should come within $100 of the EXACT income tax.