2017 Federal Individual Income Tax Rate Schedule

 

Below is the 2017 federal income tax rate schedule for "ordinary income" based on filing status.

Single
If taxable income is between:
$1 to $9,325 x 10% minus $0 = Tax*
$9,326 to $37,950 x 15% minus $466 = Tax*
$37,951 to $91,900 x 25% minus $4,261 = Tax*
$91,901 to $191,650 x 28% minus $7,018 = Tax*
$190,651 to $416,700 x 33% minus $16,601 = Tax*
$416,701 to $418,400 x 35% minus $24,935 = Tax*
$418,401 to ................. x 39.6% minus $44,181 = Tax*
Head of Household
If taxable income is between:
$1 to $13,350 x 10% minus $0 = Tax*
$13,351 to $50,800 x 15% minus $668 = Tax*
$50,801 to $131,200 x 25% minus $5,748 = Tax*
$131,201 to $212,500 x 28% minus $9,684 = Tax*
$212,501 to $416,700 x 33% minus $20,309 = Tax*
$416,701 to $444,550 x 35% minus $28,643 = Tax*
$444,551 to ................. x 39.6% minus $48,992 = Tax*
Married Filing Jointly OR Qualifying Widow(er)
If taxable income is between:
$1 to $18,650 x 10% minus $0 = Tax*
$18,651 to $75,900 x 15% minus $933 = Tax*
$75,901 to $153,100 x 25% minus $8,523 = Tax*
$153,101 to $233,350 x 28% minus $13,116 = Tax*
$233,351 to $416,700 x 33% minus $24,784 = Tax*
$416,701 to $470,700 x 35% minus $33,118 = Tax*
$470,701 to ................. x 39.6% minus $54,770 = Tax*
Married Filing Separately
If taxable income is between:
$1 to $9,325 x 10% minus $0 = Tax*
$9,326 to $37,950 x 15% minus $466 = Tax*
$37,951 to $76,550 x 25% minus $4,261 = Tax*
$76,551 to $116,675 x 28% minus $6,558 = Tax*
$116,676 to $208,350 x 33% minus $12,392 = Tax*
$208,351 to $235,350 x 35% minus $16,559 = Tax*
$235,351 to ................. x 39.6% minus $27,385 = Tax*
Example Federal income Tax Calculation

For tax year 2017, 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 2017 regular income tax rate schedule above for a single person, Joe's federal income tax is $6,646.

$43,500 X 25% = $10,875 - $4,261 = $6,614*

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.