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2024 Federal Individual Income Tax Rate Schedule 

Below is the 2024 federal income tax rate schedule for "ordinary income" based on filing status.

Single

If taxable income is between: $1 to $11,600 x 10% minus $0 = Tax* $11,601 to $47,150 x 12% minus $232 = Tax* $47,151 to $100,525 x 22% minus $4,947 = Tax* $100,526 to $191,950 x 24% minus $6,958 = Tax* $191,951 to $243,726 x 32% minus $22,314 = Tax* $243,726 to $609,350 x 35% minus $29,625 = Tax* $609,351 to ................. x 37% minus $41,812 = Tax*

Head of Household

If taxable income is between: $1 to $16,550 x 10% minus $0 = Tax* $16,551 to $63,100 x 12% minus $331 = Tax* $63,101 to $100,500 x 22% minus $6,641 = Tax* $100,501 to $191,950 x 24% minus $8,651 = Tax* $191,951 to $243,700 x 32% minus $24,007 = Tax* $243,701 to $609,350 x 35% minus $31,318 = Tax* $609,351 to ................. x 37% minus $43,505 = Tax*

Married Filing Jointly OR Qualifying Widow(er)

If taxable income is between: $1 to $23,200 x 10% minus $0 = Tax* $23,201 to $94,300 x 12% minus $464 = Tax* $94,301 to $201,050 x 22% minus $9,894 = Tax* $201,051 to $383,900 x 24% minus $13,915 = Tax* $383,901 to $487,450 x 32% minus $44,627 = Tax* $487,451 to $731,200 x 35% minus $59,251 = Tax* $731,201 to ................. x 37% minus $73,875 = Tax*

Married Filing Separately

If taxable income is between: $1 to $11,600 x 10% minus $0 = Tax* $11,601 to $47,150 x 12% minus $232 = Tax* $47,151 to $100,525 x 22% minus $4,947 = Tax* $100,526 to $191,950 x 24% minus $6,958 = Tax* $191,951 to $243,725 x 32% minus $22,314 = Tax* $243,726 to $365,600 x 35% minus $29,625 = Tax* $365,601 to ................. x 37% minus $36,937 = Tax*

Example Federal income Tax Calculation

For tax year 2024, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $53,500. What is his regular federal income tax? Using the 2024 regular income tax rate schedule above for a single person, Joe's federal income tax is $6,823. $53,500 X 22% = $11,770 - $4,947 = $6,823*

*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.