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2021 Federal Individual Income Tax Rate Schedule 

Below is the 2021 federal income tax rate schedule for "ordinary income" based on filing status.

Single

If taxable income is between: $1 to $9,950 x 10% minus $0 = Tax* $9,951 to $40,525 x 12% minus $199 = Tax* $40,526 to $86,375 x 22% minus $4,252 = Tax* $86,376 to $164,925 x 24% minus $5,978 = Tax* $164,926 to $209,425 x 32% minus $19,172 = Tax* $209,426 to $523,600 x 35% minus $25,455 = Tax* $523,601 to ................. x 37% minus $35,927 = Tax*

Head of Household

If taxable income is between: $1 to $14,200 x 10% minus $0 = Tax* $14,201 to $54,200 x 12% minus $284 = Tax* $54,201 to $86,350 x 22% minus $5,704 = Tax* $86,351 to $164,900 x 24% minus $7,431 = Tax* $164,901 to $209,400 x 32% minus $20,623 = Tax* $209,401 to $523,600 x 35% minus $26,905 = Tax* $523,601 to ................. x 37% minus $37,377 = Tax*

Married Filing Jointly OR Qualifying Widow(er)

If taxable income is between: $1 to $19,900 x 10% minus $0 = Tax* $19,901 to $81,050 x 12% minus $398 = Tax* $81,051 to $172,750 x 22% minus $8,503 = Tax* $172,751 to $329,850 x 24% minus $11,958 = Tax* $329,851 to $418,850 x 32% minus $38,346 = Tax* $418,851 to $628,300 x 35% minus $50,912 = Tax* $628,301 to ................. x 37% minus $63,478 = Tax*

Married Filing Separately

If taxable income is between: $1 to $9,950 x 10% minus $0 = Tax* $9,951 to $40,525 x 12% minus $199 = Tax* $40,526 to $86,375 x 22% minus $4,252 = Tax* $86,376 to $164,925 x 24% minus $5,978 = Tax* $164,926 to $209,425 x 32% minus $19,172 = Tax* $209,426 to $314,150 x 35% minus $25,455 = Tax* $314,151 to ................. x 37% minus $31,738 = Tax*

Example Federal income Tax Calculation

For tax year 2021, 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 2021 regular income tax rate schedule above for a single person, Joe's federal income tax is $5,318. $43,500 X 22% = $9,570 - $4,252 = $5,318*

*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.