Fed_individual_rate_history_nominal_adjusted 2013_0523 178112 Fed Individual Rate History Adjusted
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Federal Individual Income Tax Rates History Inflation Adjusted (Real 2012 Dollars) Using Average Annual CPI During Tax Year Income Years 1913-2013 Note: All of the bracket figures are adjusted for inflation and presented in real 2012 dollars. Because the IRS method for adjusting brackets for inflation uses a CPI figure that lags behind actual CPI by more than a year*, there will be some fluctuation in bracket levels going back to 1987, when automatic inflation adjustment began. Any figures in footnotes refer to nominal dollar amounts. *See Tax Foundation Fiscal Fact No. 245 for more information. In Constant 2013 Dollars 2013 Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% 39.6% $0 $17,488 $71,030 $143,432 $218,528 $390,273 $440,876 $17,488 $71,030 $143,432 $218,528 $390,273 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% 39.6% $0 $8,744 $35,515 $71,716 $109,264 $195,137 $220,438 $8,744 $35,515 $71,716 $109,264 $195,137 - CPI: 234.345 (Projected) Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% 39.6% Single Tax Brackets Over But Not Over $0 $8,744 $35,515 $86,069 $179,535 $390,273 $391,890 $8,744 $35,515 $86,069 $179,535 $390,273 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% 39.6% $0 $12,491 $47,615 $122,907 $199,031 $390,273 $416,383 $12,491 $47,615 $122,907 $199,031 $390,273 - Note: Last law to change rates was the American Taxpayer Relief Act of 2012. In Constant 2013 Dollars 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,400 $70,700 $142,700 $217,450 $388,350 $17,400 $70,700 $142,700 $217,450 $388,350 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% CPI: 229.594 2012 Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over $0 $8,700 $35,350 $71,350 $108,725 $194,175 $8,700 $35,350 $71,350 $108,725 $194,175 - Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,700 $35,350 $85,650 $178,650 $388,350 $8,700 $35,350 $85,650 $178,650 $388,350 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,400 $47,350 $122,300 $198,050 $388,350 $12,400 $47,350 $122,300 $198,050 $388,350 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. In Constant 2013 Dollars 2011 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,352 $70,428 $142,234 $216,693 $386,996 $17,352 $70,428 $142,234 $216,693 $386,996 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,676 $35,214 $71,117 $108,347 $193,498 $8,676 $35,214 $71,117 $108,347 $193,498 - CPI: 224.939 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,676 $35,214 $85,330 $178,009 $386,996 $8,676 $35,214 $85,330 $178,009 $386,996 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,401 $47,207 $121,871 $197,351 $386,996 $12,401 $47,207 $121,871 $197,351 $386,996 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. In Constant 2013 Dollars 2010 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,636 $71,598 $144,565 $220,322 $393,421 $17,636 $71,598 $144,565 $220,322 $393,421 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,818 $35,799 $72,282 $110,161 $196,710 $8,818 $35,799 $72,282 $110,161 $196,710 - CPI: 218.056 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,818 $35,799 $86,760 $180,943 $393,421 $8,818 $35,799 $86,760 $180,943 $393,421 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,582 $47,960 $123,875 $200,633 $393,421 $12,582 $47,960 $123,875 $200,633 $393,421 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2009 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,872 $72,665 $146,669 $223,508 $399,125 $17,872 $72,665 $146,669 $223,508 $399,125 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,936 $36,333 $73,334 $111,754 $199,563 $8,936 $36,333 $73,334 $111,754 $199,563 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. CPI: 214.537 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,936 $36,333 $88,023 $183,590 $399,125 $8,936 $36,333 $88,023 $183,590 $399,125 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,789 $48,693 $125,693 $203,549 $399,125 $12,789 $48,693 $125,693 $203,549 $399,125 - 2008 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,115 $69,421 $140,175 $213,595 $381,443 $17,115 $69,421 $140,175 $213,595 $381,443 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,558 $34,711 $70,088 $106,798 $190,721 $8,558 $34,711 $70,088 $106,798 $190,721 - CPI: 215.303 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,558 $34,711 $84,084 $175,472 $381,443 $8,558 $34,711 $84,084 $175,472 $381,443 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,210 $46,547 $120,127 $194,507 $381,443 $12,210 $46,547 $120,127 $194,507 $381,443 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2007 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,330 $70,536 $142,291 $216,869 $387,230 $17,330 $70,536 $142,291 $216,869 $387,230 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,665 $35,268 $71,145 $108,434 $193,615 $8,665 $35,268 $71,145 $108,434 $193,615 - CPI: 207.342 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,665 $35,268 $85,374 $178,112 $387,230 $8,665 $35,268 $85,374 $178,112 $387,230 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,402 $47,227 $121,916 $197,491 $387,230 $12,402 $47,227 $121,916 $197,491 $387,230 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2006 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,197 $69,812 $140,877 $214,618 $383,283 $17,197 $69,812 $140,877 $214,618 $383,283 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,598 $34,906 $70,438 $107,309 $191,642 $8,598 $34,906 $70,438 $107,309 $191,642 - CPI: 201.6 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,598 $34,906 $84,503 $176,295 $383,283 $8,598 $34,906 $84,503 $176,295 $383,283 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,243 $46,750 $120,719 $195,485 $383,283 $12,243 $46,750 $120,719 $195,485 $383,283 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2005 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,164 $69,830 $141,013 $214,899 $383,773 $17,164 $69,830 $141,013 $214,899 $383,773 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,582 $34,915 $70,506 $107,450 $191,887 $8,582 $34,915 $70,506 $107,450 $191,887 - CPI: 195.3 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,582 $34,915 $84,584 $176,516 $383,773 $8,582 $34,915 $84,584 $176,516 $383,773 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,285 $46,789 $120,851 $195,678 $383,773 $12,285 $46,789 $120,851 $195,678 $383,773 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2004 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,381 $70,616 $142,509 $217,136 $387,842 $17,381 $70,616 $142,509 $217,136 $387,842 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,690 $35,308 $71,254 $108,568 $193,921 $8,690 $35,308 $71,254 $108,568 $193,921 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. CPI: 188.9 Marginal Tax Rate 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,690 $35,308 $85,505 $178,364 $387,842 $8,690 $35,308 $85,505 $178,364 $387,842 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,397 $47,280 $122,150 $197,750 $388,329 $12,397 $47,280 $122,150 $197,750 $387,842 - 2003 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $17,469 $70,875 $143,060 $217,990 $389,249 $17,469 $70,875 $143,060 $217,990 $389,249 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $8,735 $29,604 $71,530 $108,995 $194,625 CPI: 184 Marginal Tax Rate $8,735 $29,604 $71,530 $108,995 $194,625 - 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% Single Tax Brackets Over But Not Over $0 $8,735 $35,437 $85,848 $179,058 $389,249 $8,735 $35,437 $85,848 $179,058 $389,249 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 10.0% 15.0% 25.0% 28.0% 33.0% 35.0% $0 $12,478 $47,479 $122,596 $198,524 $389,249 $12,478 $47,479 $122,596 $198,524 $389,249 - Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003. 2002 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% $0 $15,315 $59,600 $144,023 $219,448 $391,867 $15,315 $59,600 $144,023 $219,448 $391,867 - 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% $0 $7,657 $29,800 $72,011 $109,724 $195,933 CPI: 179.9 Marginal Tax Rate $7,657 $29,800 $72,011 $109,724 $195,933 - 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% Single Tax Brackets Over But Not Over $0 $7,657 $35,671 $86,401 $180,268 $391,867 $7,657 $35,671 $86,401 $180,268 $391,867 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 10.0% 15.0% 27.0% 30.0% 35.0% 38.6% $0 $12,762 $47,795 $123,412 $199,858 $391,867 $12,762 $47,795 $123,412 $199,858 $391,867 - Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. 2001 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 27.5% 30.5% 35.5% 39.1% $0 $58,598 $141,633 $215,852 $385,487 $58,598 $141,633 $215,852 $385,487 - $0 27.5% 30.5% 35.5% 39.1% $0 $29,299 $70,816 $107,926 $192,744 CPI: 177.1 Marginal Tax Rate $29,299 $70,816 $107,926 $192,744 - $0 27.5% 30.5% 35.5% 39.1% Single Tax Brackets Over But Not Over $0 $35,068 $84,980 $177,284 $385,487 $35,068 $84,980 $177,284 $385,487 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over $0 27.5% 30.5% 35.5% 39.1% $0 $46,995 $121,409 $196,600 $385,487 $46,995 $121,409 $196,600 $385,487 - Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001. 2000 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,465 $141,263 $215,261 $384,457 $58,465 $141,263 $215,261 $384,457 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,233 $70,631 $107,631 $192,228 $29,233 $70,631 $107,631 $192,228 - CPI: 172.2 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $34,999 $84,731 $176,795 $384,457 $34,999 $84,731 $176,795 $384,457 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $46,865 $121,064 $196,062 $384,457 $46,865 $121,064 $196,062 $384,457 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1999 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $59,328 $143,393 $218,500 $390,213 $59,328 $143,393 $218,500 $390,213 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,664 $71,696 $109,250 $195,107 Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. $29,664 $71,696 $109,250 $195,107 - CPI: 166.6 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,486 $86,063 $179,500 $390,213 $35,486 $86,063 $179,500 $390,213 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,614 $122,859 $199,000 $390,213 $47,614 $122,859 $199,000 $390,213 - 1998 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $59,652 $144,095 $219,664 $392,211 $59,652 $144,095 $219,664 $392,211 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,826 $72,047 $109,832 $196,106 $29,826 $72,047 $109,832 $196,106 - CPI: 163 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,707 $86,485 $180,436 $392,211 $35,707 $86,485 $180,436 $392,211 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,820 $123,530 $200,014 $392,211 $47,820 $123,530 $200,014 $392,211 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1997 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,936 $142,477 $217,077 $387,735 $58,936 $142,477 $217,077 $387,735 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,468 $71,239 $108,539 $193,867 $29,468 $71,239 $108,539 $193,867 - CPI: 160.5 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,262 $85,472 $178,311 $387,735 $35,262 $85,472 $178,311 $387,735 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,278 $122,093 $197,694 $387,735 $47,278 $122,093 $197,694 $387,735 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1996 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,679 $141,795 $216,132 $385,949 $58,679 $141,795 $216,132 $385,949 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,339 $70,898 $108,066 $192,975 $29,339 $70,898 $108,066 $192,975 - CPI: 156.9 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,120 $85,092 $177,500 $385,949 $35,120 $85,092 $177,500 $385,949 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,046 $121,528 $196,816 $385,949 $47,046 $121,528 $196,816 $385,949 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1995 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,754 $141,990 $216,337 $386,423 $58,754 $141,990 $216,337 $386,423 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,377 $70,995 $108,168 $193,211 $29,377 $70,995 $108,168 $193,211 - CPI: 152.4 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,177 $85,194 $177,694 $386,423 $35,177 $85,194 $177,694 $386,423 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,079 $121,652 $197,053 $386,423 $47,079 $121,652 $197,053 $386,423 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1994 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,870 $142,296 $216,890 $387,304 $58,870 $142,296 $216,890 $387,304 - 15.0% 28.0% 31.0% 36.0% 39.6% $0 $29,435 $71,148 $108,445 $193,652 Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. $29,435 $71,148 $108,445 $193,652 - CPI: 148.2 Marginal Tax Rate 15.0% 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,245 $85,362 $178,160 $387,304 $35,245 $85,362 $178,160 $387,304 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $47,251 $121,923 $197,525 $387,304 $47,251 $121,923 $197,525 $387,304 - 1993 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% 36.0% 39.6% $0 $58,630 $141,649 $222,444 $397,221 $58,630 $141,649 $222,444 $397,221 - $0 28.0% 31.0% 36.0% 39.6% $0 $29,315 $70,825 $111,222 $198,611 $29,315 $70,825 $111,222 $198,611 - CPI: 144.5 Marginal Tax Rate $0 28.0% 31.0% 36.0% 39.6% Single Tax Brackets Over But Not Over $0 $35,114 $85,005 $182,722 $397,221 $35,114 $85,005 $182,722 $397,221 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over $0 28.0% 31.0% 36.0% 39.6% $0 $47,031 $121,391 $202,583 $397,221 $47,031 $121,391 $202,583 $397,221 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993. 1992 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $58,585 $141,553 $58,585 $141,553 - 15.0% 28.0% 31.0% $0 $29,292 $70,776 $29,292 $70,776 - CPI: 140.3 Marginal Tax Rate 15.0% 28.0% 31.0% Single Tax Brackets Over But Not Over $0 $35,102 $84,932 $35,102 $84,932 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $47,048 $121,343 $47,048 $121,343 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. 1991 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $57,314 $138,481 $57,314 $138,481 - 15.0% 28.0% 31.0% $0 $28,657 $69,241 $28,657 $69,241 - CPI: 136.2 Marginal Tax Rate 15.0% 28.0% 31.0% Single Tax Brackets Over But Not Over $0 $34,304 $83,106 $34,304 $83,106 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% 31.0% $0 $46,020 $118,758 $46,020 $118,758 - Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990. 1990 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% $0 $57,003 $57,003 - 15.0% 28.0% $0 $28,502 $28,502 - CPI: 130.7 Marginal Tax Rate 15.0% 28.0% Single Tax Brackets Over But Not Over $0 $34,167 $34,167 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% $0 $45,761 $45,761 - (a) A 33% "rate bubble" applied between $78,400 and $162,770 for married filing jointly, between $39,200 and $123,570 for married filing separately, between $47,050 and $97,620 for singles, and between $67,200 and $134,930 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. Note: Last law to change rates was the Tax Reform Act of 1986. 1989 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% $0 $57,306 $57,306 - 15.0% 28.0% $0 $28,653 $28,653 - CPI: 124 Marginal Tax Rate 15.0% 28.0% Single Tax Brackets Over But Not Over $0 $34,347 $34,347 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% $0 $46,011 $46,011 - (a) A 33% "rate bubble" applied between $74,850 and $155,320 for married filing jointly, between $37,425 and $117,895 for married filing separately, between $44,900 and $93,130 for singles, and between $64,200 and $128,810 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. Note: Last law to change rates was the Tax Reform Act of 1986. 1988 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 15.0% 28.0% $0 $57,738 $57,738 - 15.0% 28.0% $0 $28,869 $28,869 - CPI: 118.3 Marginal Tax Rate 15.0% 28.0% Single Tax Brackets Over But Not Over $0 $34,643 $34,643 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 15.0% 28.0% $0 $46,385 $46,385 - (a) A 33% "rate bubble" applied between $71,900 and $149,250 for married filing jointly, between $35,950 and $113,300 for married filing separately, between $43,150 and $89,560 for singles, and between $61,650 and $123,790 for heads of households, the purpose being to recapture the revenue that upper-income taxpayers had saved by applying the 15% rate. Note: Last law to change rates was the Tax Reform Act of 1986. 1987 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 11.0% 15.0% 28.0% 35.0% 38.5% $0 $6,063 $56,590 $90,948 $181,897 $6,063 $56,590 $90,948 $181,897 - 11.0% 15.0% 28.0% 35.0% 38.5% $0 $3,032 $28,295 $45,474 $90,948 $3,032 $28,295 $45,474 $90,948 - CPI: 113.6 Marginal Tax Rate 11.0% 15.0% 28.0% 35.0% 38.5% Single Tax Brackets Over But Not Over $0 $3,638 $33,954 $54,569 $109,138 $3,638 $33,954 $54,569 $109,138 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 11.0% 15.0% 28.0% 35.0% 38.5% $0 $5,053 $46,485 $76,801 $161,686 $5,053 $46,485 $76,801 $161,686 - Note: Last law to change rates was the Tax Reform Act of 1986. 1986 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $7,688 $12,443 $17,178 $26,898 $36,178 $45,667 $55,618 $67,600 $79,562 $103,527 $135,641 $193,500 $247,295 $367,120 $7,688 $12,443 $17,178 $26,898 $36,178 $45,667 $55,618 $67,600 $79,562 $103,527 $135,641 $193,500 $247,295 $367,120 - 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% Note: Last law to change rates was the Tax Reform Act of 1984. $0 $3,844 $6,222 $8,589 $13,449 $18,089 $22,834 $27,809 $33,800 $39,781 $51,763 $67,820 $96,750 $123,648 $183,560 $3,844 $6,222 $8,589 $13,449 $18,089 $22,834 $27,809 $33,800 $39,781 $51,763 $67,820 $96,750 $123,648 $183,560 - CPI: 109.6 Marginal Tax Rate 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Tax Brackets Over But Not Over $0 $5,195 $7,688 $9,950 $14,685 $19,210 $24,405 $29,160 $33,915 $41,143 $53,125 $65,107 $77,090 $93,807 $124,999 $184,911 $5,195 $7,688 $9,950 $14,685 $19,210 $24,405 $29,160 $33,915 $41,143 $53,125 $65,107 $77,090 $93,807 $124,999 $184,911 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $5,195 $9,950 $14,685 $19,671 $26,667 $33,915 $41,143 $53,125 $65,107 $77,090 $101,055 $136,981 $184,911 $244,823 $5,195 $9,950 $14,685 $19,671 $26,667 $33,915 $41,143 $53,125 $65,107 $77,090 $101,055 $136,981 $184,911 $244,823 - 1985 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $7,554 $12,205 $16,878 $26,437 $35,527 $44,852 $54,625 $66,403 $78,160 $101,717 $133,254 $190,098 $242,951 $360,650 $7,554 $12,205 $16,878 $26,437 $35,527 $44,852 $54,625 $66,403 $78,160 $101,717 $133,254 $190,098 $242,951 $360,650 - 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $3,777 $6,103 $8,439 $13,219 $17,764 $22,426 $27,312 $33,202 $39,080 $50,858 $66,627 $95,049 $121,476 $180,325 $3,777 $6,103 $8,439 $13,219 $17,764 $22,426 $27,312 $33,202 $39,080 $50,858 $66,627 $95,049 $121,476 $180,325 - CPI: 107.6 Marginal Tax Rate 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Tax Brackets Over But Not Over $0 $5,100 $7,554 $9,773 $14,424 $18,884 $23,984 $28,657 $33,308 $40,414 $52,192 $63,949 $75,728 $92,158 $122,799 $181,648 $5,100 $7,554 $9,773 $14,424 $18,884 $23,984 $28,657 $33,308 $40,414 $52,192 $63,949 $75,728 $92,158 $122,799 $181,648 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $5,100 $9,773 $14,424 $19,311 $26,203 $33,308 $40,414 $52,192 $63,949 $75,728 $99,263 $134,577 $181,648 $240,519 $5,100 $9,773 $14,424 $19,311 $26,203 $33,308 $40,414 $52,192 $63,949 $75,728 $99,263 $134,577 $181,648 $240,519 - Note: Last law to change rates was the Tax Reform Act of 1984. 1984 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $7,513 $12,154 $16,794 $26,296 $35,356 $44,637 $54,360 $66,072 $77,784 $101,207 $132,586 $189,155 $241,748 $358,865 $7,513 $12,154 $16,794 $26,296 $35,356 $44,637 $54,360 $66,072 $77,784 $101,207 $132,586 $189,155 $241,748 $358,865 - 0.0% 11.0% 12.0% 14.0% 16.0% 18.0% 22.0% 25.0% 28.0% 33.0% 38.0% 42.0% 45.0% 49.0% 50.0% $0 $3,757 $6,077 $8,397 $13,148 $17,678 $22,319 $27,180 $33,036 $38,892 $50,603 $66,293 $94,578 $120,874 $179,432 $3,757 $6,077 $8,397 $13,148 $17,678 $22,319 $27,180 $33,036 $38,892 $50,603 $66,293 $94,578 $120,874 $179,432 - CPI: 103.9 Marginal Tax Rate 0.0% 11.0% 12.0% 14.0% 15.0% 16.0% 18.0% 20.0% 23.0% 26.0% 30.0% 34.0% 38.0% 42.0% 48.0% 50.0% Single Tax Brackets Over But Not Over $0 $5,082 $7,513 $9,723 $14,363 $18,783 $23,865 $28,506 $33,146 $40,218 $51,929 $63,641 $75,353 $91,705 $122,200 $180,758 $5,082 $7,513 $9,723 $14,363 $18,783 $23,865 $28,506 $33,146 $40,218 $51,929 $63,641 $75,353 $91,705 $122,200 $180,758 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 11.0% 12.0% 14.0% 17.0% 18.0% 20.0% 24.0% 28.0% 32.0% 35.0% 42.0% 45.0% 48.0% 50.0% $0 $5,082 $9,723 $14,363 $19,225 $26,075 $33,146 $40,218 $51,929 $63,641 $75,353 $98,776 $133,911 $180,758 $239,317 Note: Pursuant to the Economic Recovery Tax Act of 1981, for tax years beginning after December 31, 1984, each tax bracket is adjusted for inflation except in the first year after a new law changes it. Note: Last law to change rates was the Tax Reform Act of 1984. $5,082 $9,723 $14,363 $19,225 $26,075 $33,146 $40,218 $51,929 $63,641 $75,353 $98,776 $133,911 $180,758 $239,317 - 1983 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 23.0% 26.0% 30.0% 35.0% 40.0% 44.0% 48.0% 50.0% $0 $7,838 $12,678 $17,519 $27,431 $36,883 $46,564 $56,707 $68,924 $81,142 $105,576 $138,310 $197,322 $252,185 $7,838 $12,678 $17,519 $27,431 $36,883 $46,564 $56,707 $68,924 $81,142 $105,576 $138,310 $197,322 $252,185 - 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 23.0% 26.0% 30.0% 35.0% 40.0% 44.0% 48.0% 50.0% $0 $3,919 $6,339 $8,760 $13,716 $18,441 $23,282 $28,353 $34,462 $40,571 $52,788 $69,155 $98,661 $126,092 $3,919 $6,339 $8,760 $13,716 $18,441 $23,282 $28,353 $34,462 $40,571 $52,788 $69,155 $98,661 $126,092 - CPI: 99.6 Marginal Tax Rate 0.0% 11.0% 13.0% 15.0% 17.0% 19.0% 21.0% 24.0% 28.0% 32.0% 36.0% 40.0% 45.0% 50.0% Single Tax Brackets Over But Not Over $0 $5,302 $7,838 $10,143 $19,594 $24,896 $29,737 $34,577 $41,954 $54,171 $66,389 $78,606 $95,664 $127,475 $5,302 $7,838 $10,143 $19,594 $24,896 $29,737 $34,577 $41,954 $54,171 $66,389 $78,606 $95,664 $127,475 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 0.0% 11.0% 13.0% 15.0% 18.0% 19.0% 21.0% 25.0% 29.0% 34.0% 37.0% 44.0% 48.0% 50.0% $0 $5,302 $10,143 $14,984 $20,055 $27,201 $34,577 $41,954 $54,171 $66,389 $78,606 $103,041 $139,693 $188,562 $5,302 $10,143 $14,984 $20,055 $27,201 $34,577 $41,954 $54,171 $66,389 $78,606 $103,041 $139,693 $188,562 - Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982. In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Tax Rate 0.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 29.0% 33.0% 39.0% 44.0% 49.0% 50.0% Tax Brackets Marginal Over But Not Over Tax Rate $0 $8,089 $13,086 $18,082 $28,313 $38,067 $48,060 $58,529 $71,138 $83,748 $108,968 $142,753 $203,661 $8,089 $13,086 $18,082 $28,313 $38,067 $48,060 $58,529 $71,138 $83,748 $108,968 $142,753 $203,661 - 0.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 29.0% 33.0% 39.0% 44.0% 49.0% 50.0% 1982 Tax Brackets Over But Not Over $0 $4,045 $6,543 $9,041 $14,156 $19,034 $24,030 $29,264 $35,569 $41,874 $54,484 $71,376 $101,830 $4,045 $6,543 $9,041 $14,156 $19,034 $24,030 $29,264 $35,569 $41,874 $54,484 $71,376 $101,830 - CPI: 96.5 Single Marginal Tax Rate 0.0% 12.0% 14.0% 16.0% 17.0% 19.0% 22.0% 23.0% 27.0% 31.0% 35.0% 40.0% 44.0% 50.0% Head of Household Tax Brackets Over But Not Over $0 $5,472 $8,089 $10,469 $15,465 $20,223 $25,695 $30,692 $35,688 $43,302 $55,911 $68,521 $81,131 $98,737 $5,472 $8,089 $10,469 $15,465 $20,223 $25,695 $30,692 $35,688 $43,302 $55,911 $68,521 $81,131 $98,737 - Marginal Tax Rate 0.0% 12.0% 14.0% 16.0% 20.0% 22.0% 23.0% 28.0% 32.0% 38.0% 41.0% 49.0% 50.0% Tax Brackets Over But Not Over $0 $5,472 $10,469 $15,465 $20,699 $28,075 $35,688 $43,302 $55,911 $68,521 $81,131 $106,351 $144,180 $5,472 $10,469 $15,465 $20,699 $28,075 $35,688 $43,302 $55,911 $68,521 $81,131 $106,351 $144,180 - Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982. 1981 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $8,588 $13,892 $19,196 $30,057 $40,413 $51,021 $62,134 $75,521 $88,908 $115,681 $151,547 $216,207 $276,321 $410,188 $544,054 $8,588 $13,892 $19,196 $30,057 $40,413 $51,021 $62,134 $75,521 $88,908 $115,681 $151,547 $216,207 $276,321 $410,188 $544,054 - 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $4,294 $6,946 $9,598 $15,028 $20,206 $25,510 $31,067 $37,761 $44,454 $57,841 $75,774 $108,104 $138,161 $205,094 $272,027 Note: Last law to change rates was the Economic Recovery Tax Act of 1981. $4,294 $6,946 $9,598 $15,028 $20,206 $25,510 $31,067 $37,761 $44,454 $57,841 $75,774 $108,104 $138,161 $205,094 $272,027 - CPI: 90.9 Marginal Tax Rate 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Tax Brackets Over But Not Over $0 $5,809 $8,588 $11,113 $16,418 $21,469 $27,278 $32,583 $37,887 $45,969 $59,356 $72,743 $86,129 $104,820 $139,676 $206,609 $273,543 $5,809 $8,588 $11,113 $16,418 $21,469 $27,278 $32,583 $37,887 $45,969 $59,356 $72,743 $86,129 $104,820 $139,676 $206,609 $273,543 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $5,809 $11,113 $16,418 $21,974 $29,804 $37,887 $45,969 $59,356 $72,743 $86,129 $112,903 $153,063 $206,609 $273,543 $407,409 $5,809 $11,113 $16,418 $21,974 $29,804 $37,887 $45,969 $59,356 $72,743 $86,129 $112,903 $153,063 $206,609 $273,543 $407,409 - 1980 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $9,474 $15,325 $21,176 $33,157 $44,581 $56,284 $68,544 $83,311 $98,079 $127,614 $167,180 $238,510 $304,825 $452,501 $600,177 $9,474 $15,325 $21,176 $33,157 $44,581 $56,284 $68,544 $83,311 $98,079 $127,614 $167,180 $238,510 $304,825 $452,501 $600,177 - 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $4,737 $7,662 $10,588 $16,579 $22,291 $28,142 $34,272 $41,656 $49,039 $63,807 $83,590 $119,255 $152,413 $226,250 $300,088 $4,737 $7,662 $10,588 $16,579 $22,291 $28,142 $34,272 $41,656 $49,039 $63,807 $83,590 $119,255 $152,413 $226,250 $300,088 - CPI: 82.4 Marginal Tax Rate 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Tax Brackets Over But Not Over $0 $6,409 $9,474 $12,260 $18,111 $23,684 $30,092 $35,944 $41,795 $50,711 $65,479 $80,246 $95,014 $115,633 $154,084 $227,922 $301,760 $6,409 $9,474 $12,260 $18,111 $23,684 $30,092 $35,944 $41,795 $50,711 $65,479 $80,246 $95,014 $115,633 $154,084 $227,922 $301,760 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $6,409 $12,260 $18,111 $24,241 $32,879 $41,795 $50,711 $65,479 $80,246 $95,014 $124,549 $168,852 $227,922 $301,760 $449,436 $6,409 $12,260 $18,111 $24,241 $32,879 $41,795 $50,711 $65,479 $80,246 $95,014 $124,549 $168,852 $227,922 $301,760 $449,436 - Note: Last law to change rates was the Revenue Act of 1978. 1979 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% $0 $10,752 $17,393 $24,035 $37,633 $50,599 $63,882 $77,796 $94,557 $111,318 $144,840 $189,747 $270,706 $345,972 $513,582 $681,192 $10,752 $17,393 $24,035 $37,633 $50,599 $63,882 $77,796 $94,557 $111,318 $144,840 $189,747 $270,706 $345,972 $513,582 $681,192 - 0.0% 14.0% 16.0% 18.0% 21.0% 24.0% 28.0% 32.0% 37.0% 43.0% 49.0% 54.0% 59.0% 64.0% 68.0% 70.0% Note: Last law to change rates was the Revenue Act of 1978. $0 $5,376 $8,697 $12,017 $18,817 $25,300 $31,941 $38,898 $47,279 $55,659 $72,420 $94,874 $135,353 $172,986 $256,791 $340,596 $5,376 $8,697 $12,017 $18,817 $25,300 $31,941 $38,898 $47,279 $55,659 $72,420 $94,874 $135,353 $172,986 $256,791 $340,596 - CPI: 72.6 Marginal Tax Rate 0.0% 14.0% 16.0% 18.0% 19.0% 21.0% 24.0% 26.0% 30.0% 34.0% 39.0% 44.0% 49.0% 55.0% 63.0% 68.0% 70.0% Single Tax Brackets Over But Not Over $0 $7,274 $10,752 $13,915 $20,556 $26,881 $34,154 $40,796 $47,437 $57,557 $74,318 $91,079 $107,840 $131,242 $174,884 $258,689 $342,494 $7,274 $10,752 $13,915 $20,556 $26,881 $34,154 $40,796 $47,437 $57,557 $74,318 $91,079 $107,840 $131,242 $174,884 $258,689 $342,494 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 22.0% 24.0% 26.0% 31.0% 36.0% 42.0% 46.0% 54.0% 59.0% 63.0% 68.0% 70.0% $0 $7,274 $13,915 $20,556 $27,513 $37,317 $47,437 $57,557 $74,318 $91,079 $107,840 $141,362 $191,645 $258,689 $342,494 $510,103 $7,274 $13,915 $20,556 $27,513 $37,317 $47,437 $57,557 $74,318 $91,079 $107,840 $141,362 $191,645 $258,689 $342,494 $510,103 - In Constant 2013 Dollars 1978 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $11,268 $14,790 $18,311 $21,833 $25,354 $39,439 $53,525 $67,611 $81,696 $95,782 $109,867 $123,953 $138,038 $152,124 $166,209 $194,380 $236,637 $278,893 $321,150 $363,406 $433,834 $504,262 $574,689 $645,117 $715,544 $11,268 $14,790 $18,311 $21,833 $25,354 $39,439 $53,525 $67,611 $81,696 $95,782 $109,867 $123,953 $138,038 $152,124 $166,209 $194,380 $236,637 $278,893 $321,150 $363,406 $433,834 $504,262 $574,689 $645,117 $715,544 - 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Revenue Act of 1978. $0 $5,634 $7,395 $9,156 $10,916 $12,677 $19,720 $26,762 $33,453 $40,848 $47,891 $54,934 $61,976 $69,019 $76,062 $83,105 $97,190 $118,318 $139,447 $160,575 $181,703 $216,917 $252,131 $287,345 $322,558 $357,772 $5,634 $7,395 $9,156 $10,916 $12,677 $19,720 $26,762 $33,453 $40,848 $47,891 $54,934 $61,976 $69,019 $76,062 $83,105 $97,190 $118,318 $139,447 $160,575 $181,703 $216,917 $252,131 $287,345 $322,558 $357,772 - CPI: 65.2 Marginal Tax Rate 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $7,747 $9,508 $11,268 $13,029 $14,790 $21,833 $28,875 $35,918 $42,961 $50,004 $57,046 $64,089 $71,132 $78,175 $85,217 $99,303 $120,431 $141,559 $162,688 $183,816 $219,030 $254,244 $289,457 $324,671 $359,885 $7,747 $9,508 $11,268 $13,029 $14,790 $21,833 $28,875 $35,918 $42,961 $50,004 $57,046 $64,089 $71,132 $78,175 $85,217 $99,303 $120,431 $141,559 $162,688 $183,816 $219,030 $254,244 $289,457 $324,671 $359,885 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $7,747 $11,268 $14,790 $21,833 $28,875 $35,918 $42,961 $50,004 $57,046 $64,089 $71,132 $78,175 $85,217 $92,260 $99,303 $106,346 $120,431 $134,517 $141,559 $148,602 $162,688 $183,816 $190,859 $233,115 $254,244 $275,372 $289,457 $317,629 $359,885 $430,313 $500,740 $571,168 $641,596 $7,747 $11,268 $14,790 $21,833 $28,875 $35,918 $42,961 $50,004 $57,046 $64,089 $71,132 $78,175 $85,217 $92,260 $99,303 $106,346 $120,431 $134,517 $141,559 $148,602 $162,688 $183,816 $190,859 $233,115 $254,244 $275,372 $289,457 $317,629 $359,885 $430,313 $500,740 $571,168 $641,596 - 1977 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Marginal Tax Brackets Marginal Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $12,124 $15,912 $19,701 $23,490 $27,278 $42,433 $57,588 $72,743 $87,897 $103,052 $118,207 $133,362 $148,516 $163,671 $178,826 $209,135 $254,599 $300,063 $345,528 $390,992 $466,765 $542,539 $618,313 $694,086 $769,860 $12,124 $15,912 $19,701 $23,490 $27,278 $42,433 $57,588 $72,743 $87,897 $103,052 $118,207 $133,362 $148,516 $163,671 $178,826 $209,135 $254,599 $300,063 $345,528 $390,992 $466,765 $542,539 $618,313 $694,086 $769,860 - 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $6,062 $7,956 $9,851 $11,745 $13,639 $21,217 $28,794 $35,992 $43,949 $51,526 $59,103 $66,681 $74,258 $81,835 $89,413 $104,568 $127,300 $150,032 $172,764 $195,496 $233,383 $271,269 $309,156 $347,043 $384,930 $6,062 $7,956 $9,851 $11,745 $13,639 $21,217 $28,794 $35,992 $43,949 $51,526 $59,103 $66,681 $74,258 $81,835 $89,413 $104,568 $127,300 $150,032 $172,764 $195,496 $233,383 $271,269 $309,156 $347,043 $384,930 - Note: Last law to change rates was the Tax Reduction and Simplification Act of 1977. CPI: 60.6 Marginal Tax Rate 0.0% 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $8,335 $10,229 $12,124 $14,018 $15,912 $23,490 $31,067 $38,645 $46,222 $53,799 $61,377 $68,954 $76,531 $84,109 $91,686 $106,841 $129,573 $152,305 $175,037 $197,769 $235,656 $273,543 $311,429 $349,316 $387,203 $8,335 $10,229 $12,124 $14,018 $15,912 $23,490 $31,067 $38,645 $46,222 $53,799 $61,377 $68,954 $76,531 $84,109 $91,686 $106,841 $129,573 $152,305 $175,037 $197,769 $235,656 $273,543 $311,429 $349,316 $387,203 - Head of Household Marginal Tax Brackets Tax Rate Over But Not Over 0.0% 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $8,335 $12,124 $15,912 $23,490 $31,067 $38,645 $46,222 $53,799 $61,377 $68,954 $76,531 $84,109 $91,686 $99,263 $106,841 $114,418 $129,573 $144,728 $152,305 $159,882 $175,037 $197,769 $205,346 $250,811 $273,543 $296,275 $311,429 $341,739 $387,203 $462,977 $538,750 $614,524 $690,297 $8,335 $12,124 $15,912 $23,490 $31,067 $38,645 $46,222 $53,799 $61,377 $68,954 $76,531 $84,109 $91,686 $99,263 $106,841 $114,418 $129,573 $144,728 $152,305 $159,882 $175,037 $197,769 $205,346 $250,811 $273,543 $296,275 $311,429 $341,739 $387,203 $462,977 $538,750 $614,524 $690,297 - In Constant 2013 Dollars 1976 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $4,035 $8,070 $12,105 $16,140 $32,280 $48,421 $64,561 $80,701 $96,841 $112,981 $129,121 $145,262 $161,402 $177,542 $209,822 $258,243 $306,663 $355,084 $403,504 $484,205 $564,906 $645,607 $726,308 $807,009 $4,035 $8,070 $12,105 $16,140 $32,280 $48,421 $64,561 $80,701 $96,841 $112,981 $129,121 $145,262 $161,402 $177,542 $209,822 $258,243 $306,663 $355,084 $403,504 $484,205 $564,906 $645,607 $726,308 $807,009 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $2,018 $4,035 $6,053 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $104,911 $129,121 $153,332 $177,542 $201,752 $242,103 $282,453 $322,804 $363,154 $403,504 Note: Last law to change rates was the Tax Reform Act of 1976. $2,018 $4,035 $6,053 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $104,911 $129,121 $153,332 $177,542 $201,752 $242,103 $282,453 $322,804 $363,154 $403,504 - CPI: 56.9 Marginal Tax Rate 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,018 $4,035 $6,053 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $104,911 $129,121 $153,332 $177,542 $201,752 $242,103 $282,453 $322,804 $363,154 $403,504 $2,018 $4,035 $6,053 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $104,911 $129,121 $153,332 $177,542 $201,752 $242,103 $282,453 $322,804 $363,154 $403,504 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $4,035 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $96,841 $104,911 $112,981 $129,121 $145,262 $153,332 $161,402 $177,542 $201,752 $209,822 $258,243 $282,453 $306,663 $322,804 $355,084 $403,504 $484,205 $564,906 $645,607 $726,308 $4,035 $8,070 $16,140 $24,210 $32,280 $40,350 $48,421 $56,491 $64,561 $72,631 $80,701 $88,771 $96,841 $104,911 $112,981 $129,121 $145,262 $153,332 $161,402 $177,542 $201,752 $209,822 $258,243 $282,453 $306,663 $322,804 $355,084 $403,504 $484,205 $564,906 $645,607 $726,308 - 1975 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $4,268 $8,535 $12,803 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $221,912 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 $4,268 $8,535 $12,803 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $221,912 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1969 $0 $2,134 $4,268 $6,401 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $110,956 $136,561 $162,167 $187,772 $213,377 $256,053 $298,728 $341,404 $384,079 $426,755 $2,134 $4,268 $6,401 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $110,956 $136,561 $162,167 $187,772 $213,377 $256,053 $298,728 $341,404 $384,079 $426,755 - CPI: 53.8 Marginal Tax Rate 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,134 $4,268 $6,401 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $110,956 $136,561 $162,167 $187,772 $213,377 $256,053 $298,728 $341,404 $384,079 $426,755 $2,134 $4,268 $6,401 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $110,956 $136,561 $162,167 $187,772 $213,377 $256,053 $298,728 $341,404 $384,079 $426,755 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $4,268 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $102,421 $110,956 $119,491 $136,561 $153,632 $162,167 $170,702 $187,772 $213,377 $221,912 $273,123 $298,728 $324,334 $341,404 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $4,268 $8,535 $17,070 $25,605 $34,140 $42,675 $51,211 $59,746 $68,281 $76,816 $85,351 $93,886 $102,421 $110,956 $119,491 $136,561 $153,632 $162,167 $170,702 $187,772 $213,377 $221,912 $273,123 $298,728 $324,334 $341,404 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 - 1974 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $4,657 $9,314 $13,971 $18,628 $37,257 $55,885 $74,513 $93,142 $111,770 $130,398 $149,027 $167,655 $186,283 $204,911 $242,168 $298,053 $353,938 $409,823 $465,708 $558,849 $651,991 $745,133 $838,274 $931,416 $4,657 $9,314 $13,971 $18,628 $37,257 $55,885 $74,513 $93,142 $111,770 $130,398 $149,027 $167,655 $186,283 $204,911 $242,168 $298,053 $353,938 $409,823 $465,708 $558,849 $651,991 $745,133 $838,274 $931,416 - $1 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1969. $0 $2,329 $4,657 $6,986 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $121,084 $149,027 $176,969 $204,911 $232,854 $279,425 $325,996 $372,566 $419,137 $465,708 $2,329 $4,657 $6,986 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $121,084 $149,027 $176,969 $204,911 $232,854 $279,425 $325,996 $372,566 $419,137 $465,708 - CPI: 49.3 Marginal Tax Rate $1 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,329 $4,657 $6,986 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $121,084 $149,027 $176,969 $204,911 $232,854 $279,425 $325,996 $372,566 $419,137 $465,708 $2,329 $4,657 $6,986 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $121,084 $149,027 $176,969 $204,911 $232,854 $279,425 $325,996 $372,566 $419,137 $465,708 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over $1 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $4,657 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $111,770 $121,084 $130,398 $149,027 $167,655 $176,969 $186,283 $204,911 $232,854 $242,168 $298,053 $325,996 $353,938 $372,566 $409,823 $465,708 $558,849 $651,991 $745,133 $838,274 $4,657 $9,314 $18,628 $27,942 $37,257 $46,571 $55,885 $65,199 $74,513 $83,827 $93,142 $102,456 $111,770 $121,084 $130,398 $149,027 $167,655 $176,969 $186,283 $204,911 $232,854 $242,168 $298,053 $325,996 $353,938 $372,566 $409,823 $465,708 $558,849 $651,991 $745,133 $838,274 - 1973 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $5,171 $10,342 $15,513 $20,684 $41,368 $62,052 $82,737 $103,421 $124,105 $144,789 $165,473 $186,157 $206,841 $227,526 $268,894 $330,946 $392,999 $455,051 $517,104 $620,524 $723,945 $827,366 $930,786 $1,034,207 $5,171 $10,342 $15,513 $20,684 $41,368 $62,052 $82,737 $103,421 $124,105 $144,789 $165,473 $186,157 $206,841 $227,526 $268,894 $330,946 $392,999 $455,051 $517,104 $620,524 $723,945 $827,366 $930,786 $1,034,207 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1969. $0 $2,586 $5,171 $7,757 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $134,447 $165,473 $196,499 $227,526 $258,552 $310,262 $361,973 $413,683 $465,393 $517,104 $2,586 $5,171 $7,757 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $134,447 $165,473 $196,499 $227,526 $258,552 $310,262 $361,973 $413,683 $465,393 $517,104 - CPI: 44.4 Marginal Tax Rate 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,586 $5,171 $7,757 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $134,447 $165,473 $196,499 $227,526 $258,552 $310,262 $361,973 $413,683 $465,393 $517,104 $2,586 $5,171 $7,757 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $134,447 $165,473 $196,499 $227,526 $258,552 $310,262 $361,973 $413,683 $465,393 $517,104 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $5,171 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $124,105 $134,447 $144,789 $165,473 $186,157 $196,499 $206,841 $227,526 $258,552 $268,894 $330,946 $361,973 $392,999 $413,683 $455,051 $517,104 $620,524 $723,945 $827,366 $930,786 $5,171 $10,342 $20,684 $31,026 $41,368 $51,710 $62,052 $72,395 $82,737 $93,079 $103,421 $113,763 $124,105 $134,447 $144,789 $165,473 $186,157 $196,499 $206,841 $227,526 $258,552 $268,894 $330,946 $361,973 $392,999 $413,683 $455,051 $517,104 $620,524 $723,945 $827,366 $930,786 - 1972 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $5,493 $10,985 $16,478 $21,971 $43,941 $65,912 $87,883 $109,854 $131,824 $153,795 $175,766 $197,736 $219,707 $241,678 $285,619 $351,531 $417,444 $483,356 $549,268 $659,122 $768,975 $878,829 $988,682 $1,098,536 $5,493 $10,985 $16,478 $21,971 $43,941 $65,912 $87,883 $109,854 $131,824 $153,795 $175,766 $197,736 $219,707 $241,678 $285,619 $351,531 $417,444 $483,356 $549,268 $659,122 $768,975 $878,829 $988,682 $1,098,536 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1969. $0 $2,746 $5,493 $8,239 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $142,810 $175,766 $208,722 $241,678 $274,634 $329,561 $384,488 $439,414 $494,341 $549,268 $2,746 $5,493 $8,239 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $142,810 $175,766 $208,722 $241,678 $274,634 $329,561 $384,488 $439,414 $494,341 $549,268 - CPI: 41.8 Marginal Tax Rate 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,746 $5,493 $8,239 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $142,810 $175,766 $208,722 $241,678 $274,634 $329,561 $384,488 $439,414 $494,341 $549,268 $2,746 $5,493 $8,239 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $142,810 $175,766 $208,722 $241,678 $274,634 $329,561 $384,488 $439,414 $494,341 $549,268 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $5,493 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $131,824 $142,810 $153,795 $175,766 $197,736 $208,722 $219,707 $241,678 $274,634 $285,619 $351,531 $384,488 $417,444 $439,414 $483,356 $549,268 $659,122 $768,975 $878,829 $988,682 $5,493 $10,985 $21,971 $32,956 $43,941 $54,927 $65,912 $76,898 $87,883 $98,868 $109,854 $120,839 $131,824 $142,810 $153,795 $175,766 $197,736 $208,722 $219,707 $241,678 $274,634 $285,619 $351,531 $384,488 $417,444 $439,414 $483,356 $549,268 $659,122 $768,975 $878,829 $988,682 - 1971 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $5,669 $11,338 $17,007 $22,676 $45,352 $68,028 $90,704 $113,380 $136,056 $158,732 $181,408 $204,084 $226,760 $249,435 $294,787 $362,815 $430,843 $498,871 $566,899 $680,279 $793,658 $907,038 $1,020,418 $1,133,798 $5,669 $11,338 $17,007 $22,676 $45,352 $68,028 $90,704 $113,380 $136,056 $158,732 $181,408 $204,084 $226,760 $249,435 $294,787 $362,815 $430,843 $498,871 $566,899 $680,279 $793,658 $907,038 $1,020,418 $1,133,798 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1969. $0 $2,834 $5,669 $8,503 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $147,394 $181,408 $215,422 $249,435 $283,449 $340,139 $396,829 $453,519 $510,209 $566,899 $2,834 $5,669 $8,503 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $147,394 $181,408 $215,422 $249,435 $283,449 $340,139 $396,829 $453,519 $510,209 $566,899 - CPI: 40.5 Marginal Tax Rate 14.0% 15.0% 16.0% 17.0% 19.0% 21.0% 24.0% 25.0% 27.0% 29.0% 31.0% 34.0% 36.0% 38.0% 40.0% 45.0% 50.0% 55.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Single Tax Brackets Over But Not Over $0 $2,834 $5,669 $8,503 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $147,394 $181,408 $215,422 $249,435 $283,449 $340,139 $396,829 $453,519 $510,209 $566,899 $2,834 $5,669 $8,503 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $147,394 $181,408 $215,422 $249,435 $283,449 $340,139 $396,829 $453,519 $510,209 $566,899 - Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 19.0% 22.0% 23.0% 25.0% 27.0% 28.0% 31.0% 32.0% 35.0% 36.0% 38.0% 41.0% 42.0% 45.0% 48.0% 51.0% 52.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $5,669 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $136,056 $147,394 $158,732 $181,408 $204,084 $215,422 $226,760 $249,435 $283,449 $294,787 $362,815 $396,829 $430,843 $453,519 $498,871 $566,899 $680,279 $793,658 $907,038 $1,020,418 $5,669 $11,338 $22,676 $34,014 $45,352 $56,690 $68,028 $79,366 $90,704 $102,042 $113,380 $124,718 $136,056 $147,394 $158,732 $181,408 $204,084 $215,422 $226,760 $249,435 $283,449 $294,787 $362,815 $396,829 $430,843 $453,519 $498,871 $566,899 $680,279 $793,658 $907,038 $1,020,418 - 1970 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $5,917 $11,835 $17,752 $23,669 $47,339 $71,008 $94,678 $118,347 $142,017 $165,686 $189,356 $213,025 $236,695 $260,364 $307,703 $378,712 $449,720 $520,729 $591,737 $710,085 $828,432 $946,779 $1,065,127 $1,183,474 $5,917 $11,835 $17,752 $23,669 $47,339 $71,008 $94,678 $118,347 $142,017 $165,686 $189,356 $213,025 $236,695 $260,364 $307,703 $378,712 $449,720 $520,729 $591,737 $710,085 $828,432 $946,779 $1,065,127 $1,183,474 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $2,959 $5,917 $8,876 $11,835 $23,669 $35,504 $47,339 $59,174 $71,008 $82,843 $94,678 $106,513 $118,347 $130,182 $153,852 $189,356 $224,860 $260,364 $295,869 $355,042 $414,216 $473,390 $532,563 $591,737 $2,959 $5,917 $8,876 $11,835 $23,669 $35,504 $47,339 $59,174 $71,008 $82,843 $94,678 $106,513 $118,347 $130,182 $153,852 $189,356 $224,860 $260,364 $295,869 $355,042 $414,216 $473,390 $532,563 $591,737 - CPI: 38.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Note: Rates given here exclude the effect of a 2.5 percent surtax. Last law to change rates was the Tax Reform Act of 1969. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $5,917 $11,835 $23,669 $35,504 $47,339 $59,174 $71,008 $82,843 $94,678 $106,513 $118,347 $130,182 $142,017 $153,852 $165,686 $189,356 $213,025 $224,860 $236,695 $260,364 $295,869 $307,703 $378,712 $414,216 $449,720 $473,390 $520,729 $591,737 $710,085 $828,432 $946,779 $1,065,127 $5,917 $11,835 $23,669 $35,504 $47,339 $59,174 $71,008 $82,843 $94,678 $106,513 $118,347 $130,182 $142,017 $153,852 $165,686 $189,356 $213,025 $224,860 $236,695 $260,364 $295,869 $307,703 $378,712 $414,216 $449,720 $473,390 $520,729 $591,737 $710,085 $828,432 $946,779 $1,065,127 - 1969 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $6,256 $12,512 $18,768 $25,024 $50,048 $75,072 $100,095 $125,119 $150,143 $175,167 $200,191 $225,215 $250,239 $275,263 $325,310 $400,382 $475,454 $550,525 $625,597 $750,716 $875,835 $1,000,955 $1,126,074 $1,251,193 $6,256 $12,512 $18,768 $25,024 $50,048 $75,072 $100,095 $125,119 $150,143 $175,167 $200,191 $225,215 $250,239 $275,263 $325,310 $400,382 $475,454 $550,525 $625,597 $750,716 $875,835 $1,000,955 $1,126,074 $1,251,193 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $3,128 $6,256 $9,384 $12,512 $25,024 $37,536 $50,048 $62,560 $75,072 $87,584 $100,095 $112,607 $125,119 $137,631 $162,655 $200,191 $237,727 $275,263 $312,798 $375,358 $437,918 $500,477 $563,037 $625,597 $3,128 $6,256 $9,384 $12,512 $25,024 $37,536 $50,048 $62,560 $75,072 $87,584 $100,095 $112,607 $125,119 $137,631 $162,655 $200,191 $237,727 $275,263 $312,798 $375,358 $437,918 $500,477 $563,037 $625,597 - CPI: 36.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Note: Rates here exclude the effect of 10-percent surtax. Last law to change rates was the Tax Reform Act of 1969. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% $0 16.0% $6,256 18.0% $12,512 20.0% $25,024 22.0% $37,536 25.0% $50,048 27.0% $62,560 31.0% $75,072 32.0% $87,584 35.0% $100,095 36.0% $112,607 40.0% $125,119 41.0% $137,631 43.0% $150,143 45.0% $162,655 46.0% $175,167 48.0% $200,191 50.0% $225,215 52.0% $237,727 53.0% $250,239 55.0% $275,263 56.0% $312,798 58.0% $325,310 59.0% $400,382 61.0% $437,918 62.0% $475,454 63.0% $500,477 64.0% $550,525 66.0% $625,597 67.0% $750,716 68.0% $875,835 69.0% $1,000,955 70.0% $1,126,074 $6,256 $12,512 $25,024 $37,536 $50,048 $62,560 $75,072 $87,584 $100,095 $112,607 $125,119 $137,631 $150,143 $162,655 $175,167 $200,191 $225,215 $237,727 $250,239 $275,263 $312,798 $325,310 $400,382 $437,918 $475,454 $500,477 $550,525 $625,597 $750,716 $875,835 $1,000,955 $1,126,074 - 1968 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $6,598 $13,195 $19,793 $26,390 $52,780 $79,170 $105,560 $131,951 $158,341 $184,731 $211,121 $237,511 $263,901 $290,291 $343,071 $422,242 $501,412 $580,583 $659,753 $791,703 $923,654 $1,055,605 $1,187,555 $1,319,506 $6,598 $13,195 $19,793 $26,390 $52,780 $79,170 $105,560 $131,951 $158,341 $184,731 $211,121 $237,511 $263,901 $290,291 $343,071 $422,242 $501,412 $580,583 $659,753 $791,703 $923,654 $1,055,605 $1,187,555 $1,319,506 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $3,299 $6,598 $9,896 $13,195 $26,390 $39,585 $52,780 $65,975 $79,170 $92,365 $105,560 $118,756 $131,951 $145,146 $171,536 $211,121 $250,706 $290,291 $329,876 $395,852 $461,827 $527,802 $593,778 $659,753 $3,299 $6,598 $9,896 $13,195 $26,390 $39,585 $52,780 $65,975 $79,170 $92,365 $105,560 $118,756 $131,951 $145,146 $171,536 $211,121 $250,706 $290,291 $329,876 $395,852 $461,827 $527,802 $593,778 $659,753 - CPI: 34.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Note: Rates given here exclude the effect of a 7.5 percent surtax. Last law to change rates was the Tax Reform Act of 1964. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $6,598 $13,195 $26,390 $39,585 $52,780 $65,975 $79,170 $92,365 $105,560 $118,756 $131,951 $145,146 $158,341 $171,536 $184,731 $211,121 $237,511 $250,706 $263,901 $290,291 $329,876 $343,071 $422,242 $461,827 $501,412 $527,802 $580,583 $659,753 $791,703 $923,654 $1,055,605 $1,187,555 $6,598 $13,195 $26,390 $39,585 $52,780 $65,975 $79,170 $92,365 $105,560 $118,756 $131,951 $145,146 $158,341 $171,536 $184,731 $211,121 $237,511 $250,706 $263,901 $290,291 $329,876 $343,071 $422,242 $461,827 $501,412 $527,802 $580,583 $659,753 $791,703 $923,654 $1,055,605 $1,187,555 - 1967 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $6,874 $13,748 $20,622 $27,496 $54,993 $82,489 $109,985 $137,481 $164,978 $192,474 $219,970 $247,467 $274,963 $302,459 $357,452 $439,941 $522,429 $604,918 $687,407 $824,889 $962,370 $1,099,851 $1,237,333 $1,374,814 $6,874 $13,748 $20,622 $27,496 $54,993 $82,489 $109,985 $137,481 $164,978 $192,474 $219,970 $247,467 $274,963 $302,459 $357,452 $439,941 $522,429 $604,918 $687,407 $824,889 $962,370 $1,099,851 $1,237,333 $1,374,814 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1964. $0 $3,437 $6,874 $10,311 $13,748 $27,496 $41,244 $54,993 $68,741 $82,489 $96,237 $109,985 $123,733 $137,481 $151,230 $178,726 $219,970 $261,215 $302,459 $343,704 $412,444 $481,185 $549,926 $618,666 $687,407 $3,437 $6,874 $10,311 $13,748 $27,496 $41,244 $54,993 $68,741 $82,489 $96,237 $109,985 $123,733 $137,481 $151,230 $178,726 $219,970 $261,215 $302,459 $343,704 $412,444 $481,185 $549,926 $618,666 $687,407 - CPI: 33.4 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $6,874 $13,748 $27,496 $41,244 $54,993 $68,741 $82,489 $96,237 $109,985 $123,733 $137,481 $151,230 $164,978 $178,726 $192,474 $219,970 $247,467 $261,215 $274,963 $302,459 $343,704 $357,452 $439,941 $481,185 $522,429 $549,926 $604,918 $687,407 $824,889 $962,370 $1,099,851 $1,237,333 $6,874 $13,748 $27,496 $41,244 $54,993 $68,741 $82,489 $96,237 $109,985 $123,733 $137,481 $151,230 $164,978 $178,726 $192,474 $219,970 $247,467 $261,215 $274,963 $302,459 $343,704 $357,452 $439,941 $481,185 $522,429 $549,926 $604,918 $687,407 $824,889 $962,370 $1,099,851 $1,237,333 - 1966 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $7,086 $14,172 $21,259 $28,345 $56,690 $85,035 $113,380 $141,725 $170,070 $198,415 $226,760 $255,104 $283,449 $311,794 $368,484 $453,519 $538,554 $623,589 $708,623 $850,348 $992,073 $1,133,798 $1,275,522 $1,417,247 $7,086 $14,172 $21,259 $28,345 $56,690 $85,035 $113,380 $141,725 $170,070 $198,415 $226,760 $255,104 $283,449 $311,794 $368,484 $453,519 $538,554 $623,589 $708,623 $850,348 $992,073 $1,133,798 $1,275,522 $1,417,247 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1964. $0 $3,543 $7,086 $10,629 $14,172 $28,345 $42,517 $56,690 $70,862 $85,035 $99,207 $113,380 $127,552 $141,725 $155,897 $184,242 $226,760 $269,277 $311,794 $354,312 $425,174 $496,036 $566,899 $637,761 $708,623 $3,543 $7,086 $10,629 $14,172 $28,345 $42,517 $56,690 $70,862 $85,035 $99,207 $113,380 $127,552 $141,725 $155,897 $184,242 $226,760 $269,277 $311,794 $354,312 $425,174 $496,036 $566,899 $637,761 $708,623 - CPI: 32.4 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% 16.0% 18.0% 20.0% 22.0% 25.0% 27.0% 31.0% 32.0% 35.0% 36.0% 40.0% 41.0% 43.0% 45.0% 46.0% 48.0% 50.0% 52.0% 53.0% 55.0% 56.0% 58.0% 59.0% 61.0% 62.0% 63.0% 64.0% 66.0% 67.0% 68.0% 69.0% 70.0% $0 $7,086 $14,172 $28,345 $42,517 $56,690 $70,862 $85,035 $99,207 $113,380 $127,552 $141,725 $155,897 $170,070 $184,242 $198,415 $226,760 $255,104 $269,277 $283,449 $311,794 $354,312 $368,484 $453,519 $496,036 $538,554 $566,899 $623,589 $708,623 $850,348 $992,073 $1,133,798 $1,275,522 $7,086 $14,172 $28,345 $42,517 $56,690 $70,862 $85,035 $99,207 $113,380 $127,552 $141,725 $155,897 $170,070 $184,242 $198,415 $226,760 $255,104 $269,277 $283,449 $311,794 $354,312 $368,484 $453,519 $496,036 $538,554 $566,899 $623,589 $708,623 $850,348 $992,073 $1,133,798 $1,275,522 - 1965 In Constant 2013 Dollars Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% $0 $7,289 $14,577 $21,866 $29,155 $58,310 $87,464 $116,619 $145,774 $174,929 $204,084 $233,238 $262,393 $291,548 $320,703 $379,012 $466,477 $553,941 $641,405 $728,870 $874,644 $1,020,418 $1,166,192 $1,311,966 $1,457,740 $7,289 $14,577 $21,866 $29,155 $58,310 $87,464 $116,619 $145,774 $174,929 $204,084 $233,238 $262,393 $291,548 $320,703 $379,012 $466,477 $553,941 $641,405 $728,870 $874,644 $1,020,418 $1,166,192 $1,311,966 $1,457,740 - 14.0% 15.0% 16.0% 17.0% 19.0% 22.0% 25.0% 28.0% 32.0% 36.0% 39.0% 42.0% 45.0% 48.0% 50.0% 53.0% 55.0% 58.0% 60.0% 62.0% 64.0% 66.0% 68.0% 69.0% 70.0% Note: Last law to change rates was the Tax Reform Act of 1964. $0 $3,644 $7,289 $10,933 $14,577 $29,155 $43,732 $58,310 $72,887 $87,464 $102,042 $116,619 $131,197 $145,774 $160,351 $189,506 $233,238 $276,971 $320,703 $364,435 $437,322 $510,209 $583,096 $655,983 $728,870 $3,644 $7,289 $10,933 $14,577 $29,155 $43,732 $58,310 $72,887 $87,464 $102,042 $116,619 $131,197 $145,774 $160,351 $189,506 $233,238 $276,971 $320,703 $364,435 $437,322 $510,209 $583,096 $655,983 $728,870 - CPI: 31.5 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 14.0% $0 16.0% $7,289 18.0% $14,577 20.0% $29,155 22.0% $43,732 25.0% $58,310 27.0% $72,887 31.0% $87,464 32.0% $102,042 35.0% $116,619 36.0% $131,197 40.0% $145,774 41.0% $160,351 43.0% $174,929 45.0% $189,506 46.0% $204,084 48.0% $233,238 50.0% $262,393 52.0% $276,971 53.0% $291,548 55.0% $320,703 56.0% $364,435 58.0% $379,012 59.0% $466,477 61.0% $510,209 62.0% $553,941 63.0% $583,096 64.0% $641,405 66.0% $728,870 67.0% $874,644 68.0% $1,020,418 69.0% $1,166,192 70.0% $1,311,966 $7,289 $14,577 $29,155 $43,732 $58,310 $72,887 $87,464 $102,042 $116,619 $131,197 $145,774 $160,351 $174,929 $189,506 $204,084 $233,238 $262,393 $276,971 $291,548 $320,703 $364,435 $379,012 $466,477 $510,209 $553,941 $583,096 $641,405 $728,870 $874,644 $1,020,418 $1,166,192 $1,311,966 - In Constant 2013 Dollars 1964 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 16.0% 16.5% 17.5% 18.0% 20.0% 23.5% 27.0% 30.5% 34.0% 37.5% 41.0% 44.5% 47.5% 50.5% 53.5% 56.0% 58.5% 61.0% 63.5% 66.0% 68.5% 71.0% 73.5% 75.0% 76.5% 77.0% $0 $7,406 $14,813 $22,219 $29,625 $59,250 $88,875 $118,500 $148,125 $177,750 $207,375 $237,000 $266,625 $296,250 $325,875 $385,125 $474,001 $562,876 $651,751 $740,626 $888,751 $1,036,876 $1,185,001 $1,333,126 $1,481,252 $2,962,503 $7,406 $14,813 $22,219 $29,625 $59,250 $88,875 $118,500 $148,125 $177,750 $207,375 $237,000 $266,625 $296,250 $325,875 $385,125 $474,001 $562,876 $651,751 $740,626 $888,751 $1,036,876 $1,185,001 $1,333,126 $1,481,252 $2,962,503 - 16.0% 16.5% 17.5% 18.0% 20.0% 23.5% 27.0% 30.5% 34.0% 37.5% 41.0% 44.5% 47.5% 50.5% 53.5% 56.0% 58.5% 61.0% 63.5% 66.0% 68.5% 71.0% 73.5% 75.0% 76.5% 77.0% $0 $3,703 $7,406 $11,109 $14,813 $29,625 $44,438 $59,250 $74,063 $88,875 $103,688 $118,500 $133,313 $148,125 $162,938 $192,563 $237,000 $281,438 $325,875 $370,313 $444,375 $518,438 $592,501 $666,563 $740,626 $1,481,252 Note: Last law to change rates was the Tax Reform Act of 1964. $3,703 $7,406 $11,109 $14,813 $29,625 $44,438 $59,250 $74,063 $88,875 $103,688 $118,500 $133,313 $148,125 $162,938 $192,563 $237,000 $281,438 $325,875 $370,313 $444,375 $518,438 $592,501 $666,563 $740,626 $1,481,252 - CPI: 31 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 16.0% 17.5% 19.0% 22.0% 23.0% 27.0% 29.0% 32.0% 34.0% 37.5% 39.0% 42.5% 43.5% 45.5% 47.0% 48.5% 51.5% 53.0% 54.0% 56.0% 58.5% 59.5% 61.0% 62.0% 63.5% 65.0% 66.0% 67.0% 69.0% 69.5% 71.0% 72.5% 74.0% 75.0% 75.5% 77.0% $0 $7,406 $14,813 $29,625 $44,438 $59,250 $74,063 $88,875 $103,688 $118,500 $133,313 $148,125 $162,938 $177,750 $192,563 $207,375 $237,000 $266,625 $281,438 $296,250 $325,875 $370,313 $385,125 $444,375 $474,001 $518,438 $562,876 $592,501 $651,751 $666,563 $740,626 $888,751 $1,036,876 $1,185,001 $1,333,126 $1,481,252 $7,406 $14,813 $29,625 $44,438 $59,250 $74,063 $88,875 $103,688 $118,500 $133,313 $148,125 $162,938 $177,750 $192,563 $207,375 $237,000 $266,625 $281,438 $296,250 $325,875 $370,313 $385,125 $444,375 $474,001 $518,438 $562,876 $592,501 $651,751 $666,563 $740,626 $888,751 $1,036,876 $1,185,001 $1,333,126 $1,481,252 - In Constant 2013 Dollars 1963 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $30,012 $60,025 $90,037 $120,049 $150,061 $180,074 $210,086 $240,098 $270,111 $300,123 $330,135 $390,160 $480,197 $570,233 $660,270 $750,307 $900,369 $1,050,430 $1,200,492 $1,350,553 $1,500,614 $2,250,922 $3,001,229 $30,012 $60,025 $90,037 $120,049 $150,061 $180,074 $210,086 $240,098 $270,111 $300,123 $330,135 $390,160 $480,197 $570,233 $660,270 $750,307 $900,369 $1,050,430 $1,200,492 $1,350,553 $1,500,614 $2,250,922 $3,001,229 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,006 $30,012 $45,018 $60,025 $75,031 $90,037 $105,043 $120,049 $135,055 $150,061 $165,068 $195,080 $240,098 $285,117 $330,135 $375,154 $450,184 $525,215 $600,246 $675,276 $750,307 $1,125,461 $1,500,614 $15,006 $30,012 $45,018 $60,025 $75,031 $90,037 $105,043 $120,049 $135,055 $150,061 $165,068 $195,080 $240,098 $285,117 $330,135 $375,154 $450,184 $525,215 $600,246 $675,276 $750,307 $1,125,461 $1,500,614 - CPI: 30.6 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,006 $30,012 $45,018 $60,025 $75,031 $90,037 $105,043 $120,049 $135,055 $150,061 $165,068 $180,074 $210,086 $240,098 $285,117 $330,135 $375,154 $450,184 $525,215 $600,246 $675,276 $750,307 $1,125,461 $1,500,614 $2,250,922 $15,006 $30,012 $45,018 $60,025 $75,031 $90,037 $105,043 $120,049 $135,055 $150,061 $165,068 $180,074 $210,086 $240,098 $285,117 $330,135 $375,154 $450,184 $525,215 $600,246 $675,276 $750,307 $1,125,461 $1,500,614 $2,250,922 - Note: Last law to change rates was the Internal Revenue Code of 1954. In Constant 2013 Dollars 1962 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $30,410 $60,820 $91,229 $121,639 $152,049 $182,459 $212,869 $243,278 $273,688 $304,098 $334,508 $395,327 $486,557 $577,786 $669,016 $760,245 $912,294 $1,064,343 $1,216,392 $1,368,441 $1,520,490 $2,280,735 $3,040,980 $30,410 $60,820 $91,229 $121,639 $152,049 $182,459 $212,869 $243,278 $273,688 $304,098 $334,508 $395,327 $486,557 $577,786 $669,016 $760,245 $912,294 $1,064,343 $1,216,392 $1,368,441 $1,520,490 $2,280,735 $3,040,980 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,205 $30,410 $45,615 $60,820 $76,025 $91,229 $106,434 $121,639 $136,844 $152,049 $167,254 $197,664 $243,278 $288,893 $334,508 $380,123 $456,147 $532,172 $608,196 $684,221 $760,245 $1,140,368 $1,520,490 Note: Last law to change rates was the Internal Revenue Code of 1954. $15,205 $30,410 $45,615 $60,820 $76,025 $91,229 $106,434 $121,639 $136,844 $152,049 $167,254 $197,664 $243,278 $288,893 $334,508 $380,123 $456,147 $532,172 $608,196 $684,221 $760,245 $1,140,368 $1,520,490 - CPI: 30.2 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,205 $30,410 $45,615 $60,820 $76,025 $91,229 $106,434 $121,639 $136,844 $152,049 $167,254 $182,459 $212,869 $243,278 $288,893 $334,508 $380,123 $456,147 $532,172 $608,196 $684,221 $760,245 $1,140,368 $1,520,490 $2,280,735 $15,205 $30,410 $45,615 $60,820 $76,025 $91,229 $106,434 $121,639 $136,844 $152,049 $167,254 $182,459 $212,869 $243,278 $288,893 $334,508 $380,123 $456,147 $532,172 $608,196 $684,221 $760,245 $1,140,368 $1,520,490 $2,280,735 - In Constant 2013 Dollars 1961 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $30,715 $61,430 $92,145 $122,860 $153,575 $184,289 $215,004 $245,719 $276,434 $307,149 $337,864 $399,294 $491,439 $583,583 $675,728 $767,873 $921,447 $1,075,022 $1,228,597 $1,382,171 $1,535,746 $2,303,619 $3,071,492 $30,715 $61,430 $92,145 $122,860 $153,575 $184,289 $215,004 $245,719 $276,434 $307,149 $337,864 $399,294 $491,439 $583,583 $675,728 $767,873 $921,447 $1,075,022 $1,228,597 $1,382,171 $1,535,746 $2,303,619 $3,071,492 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,357 $30,715 $46,072 $61,430 $76,787 $92,145 $107,502 $122,860 $138,217 $153,575 $168,932 $199,647 $245,719 $291,792 $337,864 $383,936 $460,724 $537,511 $614,298 $691,086 $767,873 $1,151,809 $1,535,746 $15,357 $30,715 $46,072 $61,430 $76,787 $92,145 $107,502 $122,860 $138,217 $153,575 $168,932 $199,647 $245,719 $291,792 $337,864 $383,936 $460,724 $537,511 $614,298 $691,086 $767,873 $1,151,809 $1,535,746 - CPI: 29.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,357 $30,715 $46,072 $61,430 $76,787 $92,145 $107,502 $122,860 $138,217 $153,575 $168,932 $184,289 $215,004 $245,719 $291,792 $337,864 $383,936 $460,724 $537,511 $614,298 $691,086 $767,873 $1,151,809 $1,535,746 $2,303,619 $15,357 $30,715 $46,072 $61,430 $76,787 $92,145 $107,502 $122,860 $138,217 $153,575 $168,932 $184,289 $215,004 $245,719 $291,792 $337,864 $383,936 $460,724 $537,511 $614,298 $691,086 $767,873 $1,151,809 $1,535,746 $2,303,619 - Note: Last law to change rates was the Internal Revenue Code of 1954. In Constant 2013 Dollars 1960 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $31,026 $62,052 $93,079 $124,105 $155,131 $186,157 $217,184 $248,210 $279,236 $310,262 $341,288 $403,341 $496,419 $589,498 $682,577 $775,655 $930,786 $1,085,918 $1,241,049 $1,396,180 $1,551,311 $2,326,966 $3,102,622 $31,026 $62,052 $93,079 $124,105 $155,131 $186,157 $217,184 $248,210 $279,236 $310,262 $341,288 $403,341 $496,419 $589,498 $682,577 $775,655 $930,786 $1,085,918 $1,241,049 $1,396,180 $1,551,311 $2,326,966 $3,102,622 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,513 $31,026 $46,539 $62,052 $77,566 $93,079 $108,592 $124,105 $139,618 $155,131 $170,644 $201,670 $248,210 $294,749 $341,288 $387,828 $465,393 $542,959 $620,524 $698,090 $775,655 $1,163,483 $1,551,311 Note: Last law to change rates was the Internal Revenue Code of 1954. $15,513 $31,026 $46,539 $62,052 $77,566 $93,079 $108,592 $124,105 $139,618 $155,131 $170,644 $201,670 $248,210 $294,749 $341,288 $387,828 $465,393 $542,959 $620,524 $698,090 $775,655 $1,163,483 $1,551,311 - CPI: 29.6 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,513 $31,026 $46,539 $62,052 $77,566 $93,079 $108,592 $124,105 $139,618 $155,131 $170,644 $186,157 $217,184 $248,210 $294,749 $341,288 $387,828 $465,393 $542,959 $620,524 $698,090 $775,655 $1,163,483 $1,551,311 $2,326,966 $15,513 $31,026 $46,539 $62,052 $77,566 $93,079 $108,592 $124,105 $139,618 $155,131 $170,644 $186,157 $217,184 $248,210 $294,749 $341,288 $387,828 $465,393 $542,959 $620,524 $698,090 $775,655 $1,163,483 $1,551,311 $2,326,966 - In Constant 2013 Dollars 1959 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $31,559 $63,119 $94,678 $126,237 $157,797 $189,356 $220,915 $252,475 $284,034 $315,593 $347,152 $410,271 $504,949 $599,627 $694,305 $788,983 $946,779 $1,104,576 $1,262,373 $1,420,169 $1,577,966 $2,366,948 $3,155,931 $31,559 $63,119 $94,678 $126,237 $157,797 $189,356 $220,915 $252,475 $284,034 $315,593 $347,152 $410,271 $504,949 $599,627 $694,305 $788,983 $946,779 $1,104,576 $1,262,373 $1,420,169 $1,577,966 $2,366,948 $3,155,931 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,780 $31,559 $47,339 $63,119 $78,898 $94,678 $110,458 $126,237 $142,017 $157,797 $173,576 $205,136 $252,475 $299,813 $347,152 $394,491 $473,390 $552,288 $631,186 $710,085 $788,983 $1,183,474 $1,577,966 $15,780 $31,559 $47,339 $63,119 $78,898 $94,678 $110,458 $126,237 $142,017 $157,797 $173,576 $205,136 $252,475 $299,813 $347,152 $394,491 $473,390 $552,288 $631,186 $710,085 $788,983 $1,183,474 $1,577,966 - CPI: 29.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,780 $31,559 $47,339 $63,119 $78,898 $94,678 $110,458 $126,237 $142,017 $157,797 $173,576 $189,356 $220,915 $252,475 $299,813 $347,152 $394,491 $473,390 $552,288 $631,186 $710,085 $788,983 $1,183,474 $1,577,966 $2,366,948 $15,780 $31,559 $47,339 $63,119 $78,898 $94,678 $110,458 $126,237 $142,017 $157,797 $173,576 $189,356 $220,915 $252,475 $299,813 $347,152 $394,491 $473,390 $552,288 $631,186 $710,085 $788,983 $1,183,474 $1,577,966 $2,366,948 - Note: Last law to change rates was the Internal Revenue Code of 1954. In Constant 2013 Dollars 1958 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $31,778 $63,555 $95,333 $127,111 $158,889 $190,666 $222,444 $254,222 $285,999 $317,777 $349,555 $413,110 $508,443 $603,777 $699,110 $794,443 $953,331 $1,112,220 $1,271,109 $1,429,997 $1,588,886 $2,383,329 $3,177,772 $31,778 $63,555 $95,333 $127,111 $158,889 $190,666 $222,444 $254,222 $285,999 $317,777 $349,555 $413,110 $508,443 $603,777 $699,110 $794,443 $953,331 $1,112,220 $1,271,109 $1,429,997 $1,588,886 $2,383,329 $3,177,772 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $15,889 $31,778 $47,667 $63,555 $79,444 $95,333 $111,222 $127,111 $143,000 $158,889 $174,777 $206,555 $254,222 $301,888 $349,555 $397,221 $476,666 $556,110 $635,554 $714,999 $794,443 $1,191,664 $1,588,886 Note: Last law to change rates was the Internal Revenue Code of 1954. $15,889 $31,778 $47,667 $63,555 $79,444 $95,333 $111,222 $127,111 $143,000 $158,889 $174,777 $206,555 $254,222 $301,888 $349,555 $397,221 $476,666 $556,110 $635,554 $714,999 $794,443 $1,191,664 $1,588,886 - CPI: 28.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $15,889 $31,778 $47,667 $63,555 $79,444 $95,333 $111,222 $127,111 $143,000 $158,889 $174,777 $190,666 $222,444 $254,222 $301,888 $349,555 $397,221 $476,666 $556,110 $635,554 $714,999 $794,443 $1,191,664 $1,588,886 $2,383,329 $15,889 $31,778 $47,667 $63,555 $79,444 $95,333 $111,222 $127,111 $143,000 $158,889 $174,777 $190,666 $222,444 $254,222 $301,888 $349,555 $397,221 $476,666 $556,110 $635,554 $714,999 $794,443 $1,191,664 $1,588,886 $2,383,329 - In Constant 2013 Dollars 1957 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $32,682 $65,365 $98,047 $130,730 $163,412 $196,095 $228,777 $261,459 $294,142 $326,824 $359,507 $424,871 $522,919 $620,966 $719,013 $817,060 $980,473 $1,143,885 $1,307,297 $1,470,709 $1,634,121 $2,451,181 $3,268,242 $32,682 $65,365 $98,047 $130,730 $163,412 $196,095 $228,777 $261,459 $294,142 $326,824 $359,507 $424,871 $522,919 $620,966 $719,013 $817,060 $980,473 $1,143,885 $1,307,297 $1,470,709 $1,634,121 $2,451,181 $3,268,242 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $16,341 $32,682 $49,024 $65,365 $81,706 $98,047 $114,388 $130,730 $147,071 $163,412 $179,753 $212,436 $261,459 $310,483 $359,507 $408,530 $490,236 $571,942 $653,648 $735,354 $817,060 $1,225,591 $1,634,121 $16,341 $32,682 $49,024 $65,365 $81,706 $98,047 $114,388 $130,730 $147,071 $163,412 $179,753 $212,436 $261,459 $310,483 $359,507 $408,530 $490,236 $571,942 $653,648 $735,354 $817,060 $1,225,591 $1,634,121 - CPI: 28.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $16,341 $32,682 $49,024 $65,365 $81,706 $98,047 $114,388 $130,730 $147,071 $163,412 $179,753 $196,095 $228,777 $261,459 $310,483 $359,507 $408,530 $490,236 $571,942 $653,648 $735,354 $817,060 $1,225,591 $1,634,121 $2,451,181 $16,341 $32,682 $49,024 $65,365 $81,706 $98,047 $114,388 $130,730 $147,071 $163,412 $179,753 $196,095 $228,777 $261,459 $310,483 $359,507 $408,530 $490,236 $571,942 $653,648 $735,354 $817,060 $1,225,591 $1,634,121 $2,451,181 - Note: Last law to change rates was the Internal Revenue Code of 1954. In Constant 2013 Dollars 1956 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $33,764 $67,528 $101,291 $135,055 $168,819 $202,583 $236,347 $270,111 $303,874 $337,638 $371,402 $438,930 $540,221 $641,513 $742,804 $844,096 $1,012,915 $1,181,734 $1,350,553 $1,519,372 $1,688,191 $2,532,287 $3,376,382 $33,764 $67,528 $101,291 $135,055 $168,819 $202,583 $236,347 $270,111 $303,874 $337,638 $371,402 $438,930 $540,221 $641,513 $742,804 $844,096 $1,012,915 $1,181,734 $1,350,553 $1,519,372 $1,688,191 $2,532,287 $3,376,382 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $16,882 $33,764 $50,646 $67,528 $84,410 $101,291 $118,173 $135,055 $151,937 $168,819 $185,701 $219,465 $270,111 $320,756 $371,402 $422,048 $506,457 $590,867 $675,276 $759,686 $844,096 $1,266,143 $1,688,191 Note: Last law to change rates was the Internal Revenue Code of 1954. $16,882 $33,764 $50,646 $67,528 $84,410 $101,291 $118,173 $135,055 $151,937 $168,819 $185,701 $219,465 $270,111 $320,756 $371,402 $422,048 $506,457 $590,867 $675,276 $759,686 $844,096 $1,266,143 $1,688,191 - CPI: 27.2 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $16,882 $33,764 $50,646 $67,528 $84,410 $101,291 $118,173 $135,055 $151,937 $168,819 $185,701 $202,583 $236,347 $270,111 $320,756 $371,402 $422,048 $506,457 $590,867 $675,276 $759,686 $844,096 $1,266,143 $1,688,191 $2,532,287 $16,882 $33,764 $50,646 $67,528 $84,410 $101,291 $118,173 $135,055 $151,937 $168,819 $185,701 $202,583 $236,347 $270,111 $320,756 $371,402 $422,048 $506,457 $590,867 $675,276 $759,686 $844,096 $1,266,143 $1,688,191 $2,532,287 - In Constant 2013 Dollars 1955 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $34,268 $68,536 $102,803 $137,071 $171,339 $205,607 $239,874 $274,142 $308,410 $342,678 $376,945 $445,481 $548,284 $651,087 $753,891 $856,694 $1,028,033 $1,199,372 $1,370,710 $1,542,049 $1,713,388 $2,570,082 $3,426,776 $34,268 $68,536 $102,803 $137,071 $171,339 $205,607 $239,874 $274,142 $308,410 $342,678 $376,945 $445,481 $548,284 $651,087 $753,891 $856,694 $1,028,033 $1,199,372 $1,370,710 $1,542,049 $1,713,388 $2,570,082 $3,426,776 - 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $17,134 $34,268 $51,402 $68,536 $85,669 $102,803 $119,937 $137,071 $154,205 $171,339 $188,473 $222,740 $274,142 $325,544 $376,945 $428,347 $514,016 $599,686 $685,355 $771,025 $856,694 $1,285,041 $1,713,388 $17,134 $34,268 $51,402 $68,536 $85,669 $102,803 $119,937 $137,071 $154,205 $171,339 $188,473 $222,740 $274,142 $325,544 $376,945 $428,347 $514,016 $599,686 $685,355 $771,025 $856,694 $1,285,041 $1,713,388 - CPI: 26.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $17,134 $34,268 $51,402 $68,536 $85,669 $102,803 $119,937 $137,071 $154,205 $171,339 $188,473 $205,607 $239,874 $274,142 $325,544 $376,945 $428,347 $514,016 $599,686 $685,355 $771,025 $856,694 $1,285,041 $1,713,388 $2,570,082 $17,134 $34,268 $51,402 $68,536 $85,669 $102,803 $119,937 $137,071 $154,205 $171,339 $188,473 $205,607 $239,874 $274,142 $325,544 $376,945 $428,347 $514,016 $599,686 $685,355 $771,025 $856,694 $1,285,041 $1,713,388 $2,570,082 - Note: Last law to change rates was the Internal Revenue Code of 1954. In Constant 2013 Dollars 1954 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $221,912 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 $1,280,264 $1,707,019 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $221,912 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 $1,280,264 $1,707,019 - CPI: 26.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 20.0% 21.0% 24.0% 26.0% 30.0% 32.0% 36.0% 39.0% 42.0% 43.0% 47.0% 49.0% 52.0% 54.0% 58.0% 62.0% 66.0% 68.0% 71.0% 74.0% 76.0% 80.0% 83.0% 87.0% 90.0% 91.0% $0 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $204,842 $238,983 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 $1,280,264 $1,707,019 $2,560,528 $17,070 $34,140 $51,211 $68,281 $85,351 $102,421 $119,491 $136,561 $153,632 $170,702 $187,772 $204,842 $238,983 $273,123 $324,334 $375,544 $426,755 $512,106 $597,457 $682,807 $768,158 $853,509 $1,280,264 $1,707,019 $2,560,528 - Note: Last law to change rates was the Internal Revenue Code of 1954, under which the 3 percent normal tax and the surtax rates were combined in a single set of rates and the maximum effective tax on net income was 87 percent of income. In Constant 2013 Dollars 1953 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 22.2% 24.6% 29.0% 34.0% 38.0% 42.0% 48.0% 53.0% 56.0% 59.0% 62.0% 66.0% 67.0% 68.0% 72.0% 75.0% 77.0% 80.0% 83.0% 85.0% 88.0% 90.0% 91.0% 92.0% $0 $17,198 $34,396 $51,594 $68,792 $85,990 $103,188 $120,386 $137,584 $154,782 $171,981 $189,179 $223,575 $275,169 $326,763 $378,357 $429,951 $515,942 $601,932 $687,922 $773,912 $859,903 $1,289,854 $1,719,805 $17,198 $34,396 $51,594 $68,792 $85,990 $103,188 $120,386 $137,584 $154,782 $171,981 $189,179 $223,575 $275,169 $326,763 $378,357 $429,951 $515,942 $601,932 $687,922 $773,912 $859,903 $1,289,854 $1,719,805 - CPI: 26.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 22.2% 23.4% 27.0% 29.0% 34.0% 35.0% 41.0% 44.0% 47.0% 48.0% 52.0% 54.0% 57.0% 60.0% 63.0% 66.0% 71.0% 72.0% 73.0% 77.0% 79.0% 81.0% 85.0% 88.0% 91.0% 92.0% $0 $17,198 $34,396 $51,594 $68,792 $85,990 $103,188 $120,386 $137,584 $154,782 $171,981 $189,179 $206,377 $240,773 $275,169 $326,763 $378,357 $429,951 $515,942 $601,932 $687,922 $773,912 $859,903 $1,289,854 $1,719,805 $2,579,708 $17,198 $34,396 $51,594 $68,792 $85,990 $103,188 $120,386 $137,584 $154,782 $171,981 $189,179 $206,377 $240,773 $275,169 $326,763 $378,357 $429,951 $515,942 $601,932 $687,922 $773,912 $859,903 $1,289,854 $1,719,805 $2,579,708 - Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951. In Constant 2013 Dollars 1952 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 22.2% 24.6% 29.0% 34.0% 38.0% 42.0% 48.0% 53.0% 56.0% 59.0% 62.0% 66.0% 67.0% 68.0% 72.0% 75.0% 77.0% 80.0% 83.0% 85.0% 88.0% 90.0% 91.0% 92.0% $0 $17,328 $34,656 $51,984 $69,311 $86,639 $103,967 $121,295 $138,623 $155,951 $173,278 $190,606 $225,262 $277,246 $329,229 $381,213 $433,196 $519,835 $606,475 $693,114 $779,753 $866,392 $1,299,589 $1,732,785 $17,328 $34,656 $51,984 $69,311 $86,639 $103,967 $121,295 $138,623 $155,951 $173,278 $190,606 $225,262 $277,246 $329,229 $381,213 $433,196 $519,835 $606,475 $693,114 $779,753 $866,392 $1,299,589 $1,732,785 - CPI: 26.5 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over 22.2% 23.4% 27.0% 29.0% 34.0% 35.0% 41.0% 44.0% 47.0% 48.0% 52.0% 54.0% 57.0% 60.0% 63.0% 66.0% 71.0% 72.0% 73.0% 77.0% 79.0% 81.0% 85.0% 88.0% 91.0% 92.0% $0 $17,328 $34,656 $51,984 $69,311 $86,639 $103,967 $121,295 $138,623 $155,951 $173,278 $190,606 $207,934 $242,590 $277,246 $329,229 $381,213 $433,196 $519,835 $606,475 $693,114 $779,753 $866,392 $1,299,589 $1,732,785 $2,599,177 $17,328 $34,656 $51,984 $69,311 $86,639 $103,967 $121,295 $138,623 $155,951 $173,278 $190,606 $207,934 $242,590 $277,246 $329,229 $381,213 $433,196 $519,835 $606,475 $693,114 $779,753 $866,392 $1,299,589 $1,732,785 $2,599,177 - Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 88 percent. Last law to change rates was the Revenue Act of 1951. In Constant 2013 Dollars 1951 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 20.4% 22.4% 27.0% 30.0% 35.0% 39.0% 43.0% 48.0% 51.0% 54.0% 57.0% 60.0% 63.0% 66.0% 69.0% 73.0% 75.0% 78.0% 82.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $17,661 $35,322 $52,983 $70,644 $88,305 $105,966 $123,628 $141,289 $158,950 $176,611 $194,272 $229,594 $282,577 $335,560 $388,544 $441,527 $529,832 $618,138 $706,443 $794,748 $883,054 $1,324,581 $1,766,108 $17,661 $35,322 $52,983 $70,644 $88,305 $105,966 $123,628 $141,289 $158,950 $176,611 $194,272 $229,594 $282,577 $335,560 $388,544 $441,527 $529,832 $618,138 $706,443 $794,748 $883,054 $1,324,581 $1,766,108 - CPI: 26 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Last law to change rates was the Revenue Act of 1951. In Constant 2013 Dollars 1950 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $19,053 $38,107 $57,160 $76,214 $95,267 $114,321 $133,374 $152,428 $171,481 $190,534 $209,588 $247,695 $304,855 $362,015 $419,176 $476,336 $571,603 $666,871 $762,138 $857,405 $952,672 $1,429,008 $1,905,344 $19,053 $38,107 $57,160 $76,214 $95,267 $114,321 $133,374 $152,428 $171,481 $190,534 $209,588 $247,695 $304,855 $362,015 $419,176 $476,336 $571,603 $666,871 $762,138 $857,405 $952,672 $1,429,008 $1,905,344 - CPI: 24.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 87.2 percent. Reductions for 1950 were 13 percent of total normal tax and surtax up to $400, 9 percent of tax from $400 to $100,000, and 7.3 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1950. In Constant 2013 Dollars 1949 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over Applicable marginal tax rates are determined by the bracket (Married Filing Separately) corresponding to one-half of taxable income. 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $19,294 $38,587 $57,881 $77,174 $96,468 $115,762 $135,055 $154,349 $173,643 $192,936 $212,230 $250,817 $308,698 $366,579 $424,459 $482,340 $578,808 $675,276 $771,745 $868,213 $964,681 $1,447,021 $1,929,361 $19,294 $38,587 $57,881 $77,174 $96,468 $115,762 $135,055 $154,349 $173,643 $192,936 $212,230 $250,817 $308,698 $366,579 $424,459 $482,340 $578,808 $675,276 $771,745 $868,213 $964,681 $1,447,021 $1,929,361 - CPI: 23.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Same as Married Filing Separately Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Same as Married Filing Separately Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1949 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948. In Constant 2013 Dollars 1948 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $19,053 $38,107 $57,160 $76,214 $95,267 $114,321 $133,374 $152,428 $171,481 $190,534 $209,588 $247,695 $304,855 $362,015 $419,176 $476,336 $571,603 $666,871 $762,138 $857,405 $952,672 $1,429,008 $1,905,344 $19,053 $38,107 $57,160 $76,214 $95,267 $114,321 $133,374 $152,428 $171,481 $190,534 $209,588 $247,695 $304,855 $362,015 $419,176 $476,336 $571,603 $666,871 $762,138 $857,405 $952,672 Listed tax rates and brackets apply to all taxpayers. CPI: 24.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,429,008 $1,905,344 - Note: Tax rates include normal tax of 3 percent plus applicable surtax, and the maximum effective tax rate on net income was 77 percent. Reductions for 1948 were 17 percent of total normal tax and surtax up to $400, 12 percent of tax from $400 to $100,000, and 9.75 percent of tax in excess of $100,000. Last law to change rates was the Revenue Act of 1948 which allowed incomesplitting by married couples. In Constant 2013 Dollars 1947 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $20,591 $41,183 $61,774 $82,366 $102,957 $123,548 $144,140 $164,731 $185,323 $205,914 $226,505 $267,688 $329,462 $391,236 $453,011 $514,785 $617,742 $720,699 $823,656 $926,613 $1,029,570 $1,544,354 $2,059,139 $20,591 $41,183 $61,774 $82,366 $102,957 $123,548 $144,140 $164,731 $185,323 $205,914 $226,505 $267,688 $329,462 $391,236 $453,011 $514,785 $617,742 $720,699 $823,656 $926,613 Listed tax rates and brackets apply to all taxpayers. CPI: 22.3 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,029,570 $1,544,354 $2,059,139 - Note: Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945. In Constant 2013 Dollars 1946 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 20.0% 22.0% 26.0% 30.0% 34.0% 38.0% 43.0% 47.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 69.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 89.0% 90.0% 91.0% $0 $23,548 $47,096 $70,644 $94,192 $117,741 $141,289 $164,837 $188,385 $211,933 $235,481 $259,029 $306,125 $376,770 $447,414 $518,058 $588,703 $706,443 $824,184 $941,924 $1,059,665 $1,177,405 $1,766,108 $2,354,810 $23,548 $47,096 $70,644 $94,192 $117,741 $141,289 $164,837 $188,385 $211,933 $235,481 $259,029 $306,125 $376,770 $447,414 $518,058 $588,703 $706,443 $824,184 $941,924 Listed tax rates and brackets apply to all taxpayers. CPI: 19.5 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,059,665 $1,177,405 $1,766,108 $2,354,810 - Note: Tax rates include normal tax of 3 percent plus applicable surtax. Tax liability according to these rates was reduced by 5 percent, and the maximum effective tax rate on net income was 85.5 percent. Last law to change rates was the Internal Revenue Code of 1945. In Constant 2013 Dollars 1945 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 23.0% 25.0% 29.0% 33.0% 37.0% 41.0% 46.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 68.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 90.0% 92.0% 93.0% 94.0% $0 $25,510 $51,021 $76,531 $102,042 $127,552 $153,063 $178,573 $204,084 $229,594 $255,104 $280,615 $331,636 $408,167 $484,698 $561,230 $637,761 $765,313 $892,866 $1,020,418 $1,147,970 $1,275,522 $1,913,283 $2,551,044 $25,510 $51,021 $76,531 $102,042 $127,552 $153,063 $178,573 $204,084 $229,594 $255,104 $280,615 $331,636 $408,167 $484,698 $561,230 $637,761 $765,313 $892,866 Listed tax rates and brackets apply to all taxpayers. CPI: 18 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,020,418 $1,147,970 $1,275,522 $1,913,283 $2,551,044 - Note: Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Internal Revenue Code of 1945. In Constant 2013 Dollars 1944 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 23.0% 25.0% 29.0% 33.0% 37.0% 41.0% 46.0% 50.0% 53.0% 56.0% 59.0% 62.0% 65.0% 68.0% 72.0% 75.0% 78.0% 81.0% 84.0% 87.0% 90.0% 92.0% 93.0% 94.0% $0 $26,090 $52,180 $78,271 $104,361 $130,451 $156,541 $182,632 $208,722 $234,812 $260,902 $286,993 $339,173 $417,444 $495,714 $573,985 $652,256 $782,707 $913,158 $1,043,609 $1,174,060 $1,304,511 $1,956,767 $2,609,023 $26,090 $52,180 $78,271 $104,361 $130,451 $156,541 $182,632 $208,722 $234,812 $260,902 $286,993 $339,173 $417,444 $495,714 $573,985 $652,256 $782,707 $913,158 Listed tax rates and brackets apply to all taxpayers. CPI: 17.6 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,043,609 $1,174,060 $1,304,511 $1,956,767 $2,609,023 - Note: Tax rates include normal tax of 3 percent plus applicable surtax. The maximum effective tax rate on net income was 90 percent. Last law to change rates was the Individual Income Tax Act of 1944. In Constant 2013 Dollars 1943 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 19.0% 22.0% 26.0% 30.0% 34.0% 38.0% 42.0% 46.0% 49.0% 52.0% 55.0% 58.0% 61.0% 64.0% 67.0% 69.0% 72.0% 75.0% 78.0% 81.0% 83.0% 85.0% 87.0% 88.0% $0 $26,543 $53,085 $79,628 $106,171 $132,713 $159,256 $185,799 $212,341 $238,884 $265,427 $291,969 $345,055 $424,683 $504,311 $583,938 $663,566 $796,280 $928,993 $1,061,706 $1,194,420 $1,327,133 $1,990,699 $2,654,266 $26,543 $53,085 $79,628 $106,171 $132,713 $159,256 $185,799 $212,341 $238,884 $265,427 $291,969 $345,055 $424,683 $504,311 $583,938 $663,566 $796,280 $928,993 Listed tax rates and brackets apply to all taxpayers. CPI: 17.3 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,061,706 $1,194,420 $1,327,133 $1,990,699 $2,654,266 - Note: Tax rates include normal tax of 6 percent plus applicable surtax. Victory tax of 5 percent of income in excess of $624 less credits of 25 percent of the tax for single persons, 40 percent for married persons or heads of household, and 2 percent for each dependent. Last law to change rates was the Revenue Act of 1942. In Constant 2013 Dollars 1942 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 19.0% 22.0% 26.0% 30.0% 34.0% 38.0% 42.0% 46.0% 49.0% 52.0% 55.0% 58.0% 61.0% 64.0% 67.0% 69.0% 72.0% 75.0% 78.0% 81.0% 83.0% 85.0% 87.0% 88.0% $0 $28,171 $56,342 $84,513 $112,684 $140,855 $169,026 $197,197 $225,368 $253,539 $281,710 $309,881 $366,224 $450,737 $535,250 $619,763 $704,276 $845,131 $985,987 $1,126,842 $1,267,697 $1,408,552 $2,112,828 $2,817,104 $28,171 $56,342 $84,513 $112,684 $140,855 $169,026 $197,197 $225,368 $253,539 $281,710 $309,881 $366,224 $450,737 $535,250 $619,763 $704,276 $845,131 $985,987 Listed tax rates and brackets apply to all taxpayers. CPI: 16.3 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,126,842 $1,267,697 $1,408,552 $2,112,828 $2,817,104 - Note: Tax rates include normal tax of 6 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1942. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1941 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% 13.0% 17.0% 21.0% 25.0% 29.0% 33.0% 36.0% 39.0% 42.0% 45.0% 48.0% 51.0% 54.0% 57.0% 59.0% 61.0% 63.0% 65.0% 67.0% 68.0% 69.0% 70.0% 71.0% 73.0% 75.0% 76.0% 77.0% 78.0% 79.0% 80.0% 81.0% $0 $31,237 $62,475 $93,712 $124,949 $156,186 $187,424 $218,661 $249,898 $281,136 $312,373 $343,610 $406,085 $499,796 $593,508 $687,220 $780,932 $937,118 $1,093,305 $1,249,491 $1,405,678 $1,561,864 $2,342,796 $3,123,728 $3,904,660 $4,685,592 $6,247,456 $7,809,320 $11,713,980 $15,618,639 $31,237,279 $78,093,197 $31,237 $62,475 $93,712 $124,949 $156,186 $187,424 $218,661 $249,898 $281,136 $312,373 $343,610 $406,085 $499,796 $593,508 $687,220 $780,932 $937,118 Listed tax rates and brackets apply to all taxpayers. CPI: 14.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,093,305 $1,249,491 $1,405,678 $1,561,864 $2,342,796 $3,123,728 $3,904,660 $4,685,592 $6,247,456 $7,809,320 $11,713,980 $15,618,639 $31,237,279 $78,093,197 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1941. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1940 (a) Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 10.0% 12.0% 14.0% 16.0% 19.0% 22.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 44.0% 48.0% 51.0% 54.0% 57.0% 60.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $65,598 $65,598 $98,397 $98,397 $131,197 $131,197 $163,996 $163,996 $196,795 $196,795 $229,594 $229,594 $262,393 $262,393 $295,192 $295,192 $327,991 $327,991 $360,791 $360,791 $426,389 $426,389 $524,786 $524,786 $623,184 $623,184 $721,581 $721,581 $819,979 $819,979 $983,974 $983,974 $1,147,970 $1,147,970 $1,311,966 $1,311,966 $1,475,961 $1,475,961 $1,639,957 $1,639,957 $2,459,936 $2,459,936 $3,279,914 $3,279,914 $4,099,893 $4,099,893 $4,919,871 $4,919,871 $6,559,829 $6,559,829 $8,199,786 $8,199,786 $12,299,679 Listed tax rates and brackets apply to all taxpayers. Marginal Tax Rate CPI: 14 Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,299,679 $16,399,571 $16,399,571 $32,799,143 $32,799,143 $81,997,857 $81,997,857 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Defense tax of 10 percent of normal tax and surtax (limited to 10 percent of excess of net income over sum of normal tax and surtax). Last law to change rates was the Revenue Act of 1940. In Constant 2013 Dollars 1939 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $66,070 $66,070 $99,105 $99,105 $132,140 $132,140 $165,176 $165,176 $198,211 $198,211 $231,246 $231,246 $264,281 $264,281 $297,316 $297,316 $330,351 $330,351 $363,386 $363,386 $429,456 $429,456 $528,562 $528,562 $627,667 $627,667 $726,772 $726,772 $825,878 $825,878 $924,983 $924,983 $1,024,088 $1,024,088 $1,123,194 $1,123,194 $1,222,299 $1,222,299 $1,321,404 $1,321,404 $1,486,580 $1,486,580 $1,651,755 $1,651,755 $2,477,633 $2,477,633 $3,303,511 $3,303,511 $4,129,388 $4,129,388 $4,955,266 $4,955,266 $6,607,022 $6,607,022 $8,258,777 $8,258,777 $12,388,165 Listed tax rates and brackets apply to all taxpayers. CPI: 13.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,388,165 $16,517,554 $16,517,554 $33,035,108 $33,035,108 $82,587,770 $82,587,770 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1938 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $65,133 $65,133 $97,700 $97,700 $130,266 $130,266 $162,833 $162,833 $195,399 $195,399 $227,966 $227,966 $260,532 $260,532 $293,099 $293,099 $325,665 $325,665 $358,232 $358,232 $423,365 $423,365 $521,064 $521,064 $618,764 $618,764 $716,464 $716,464 $814,163 $814,163 $911,863 $911,863 $1,009,562 $1,009,562 $1,107,262 $1,107,262 $1,204,961 $1,204,961 $1,302,661 $1,302,661 $1,465,494 $1,465,494 $1,628,326 $1,628,326 $2,442,489 $2,442,489 $3,256,652 $3,256,652 $4,070,816 $4,070,816 $4,884,979 $4,884,979 $6,513,305 $6,513,305 $8,141,631 $8,141,631 $12,212,447 Listed tax rates and brackets apply to all taxpayers. CPI: 14.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,212,447 $16,283,262 $16,283,262 $32,566,525 $32,566,525 $81,416,312 $81,416,312 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1938. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars Married Filing Jointly Tax Brackets Marginal Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $63,776 $63,776 $95,664 $95,664 $127,552 $127,552 $159,440 $159,440 $191,328 $191,328 $223,216 $223,216 $255,104 $255,104 $286,993 $286,993 $318,881 $318,881 $350,769 $350,769 $414,545 $414,545 $510,209 $510,209 $605,873 $605,873 $701,537 $701,537 $797,201 $797,201 $892,866 $892,866 $988,530 $988,530 $1,084,194 $1,084,194 $1,179,858 $1,179,858 $1,275,522 $1,275,522 $1,434,963 $1,434,963 $1,594,403 $1,594,403 $2,391,604 $2,391,604 $3,188,806 $3,188,806 $3,986,007 $3,986,007 $4,783,208 $4,783,208 $6,377,611 $6,377,611 $7,972,014 $7,972,014 $11,958,021 1937 CPI: 14.4 Married Filing Separately Tax Brackets Marginal Over But Not Over Tax Rate Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. $11,958,021 $15,944,028 $15,944,028 $31,888,056 $31,888,056 $79,720,139 $79,720,139 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1936 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 35.0% 39.0% 43.0% 47.0% 51.0% 55.0% 59.0% 62.0% 64.0% 66.0% 68.0% 70.0% 72.0% 74.0% 76.0% 77.0% 78.0% 79.0% $0 $66,070 $66,070 $99,105 $99,105 $132,140 $132,140 $165,176 $165,176 $198,211 $198,211 $231,246 $231,246 $264,281 $264,281 $297,316 $297,316 $330,351 $330,351 $363,386 $363,386 $429,456 $429,456 $528,562 $528,562 $627,667 $627,667 $726,772 $726,772 $825,878 $825,878 $924,983 $924,983 $1,024,088 $1,024,088 $1,123,194 $1,123,194 $1,222,299 $1,222,299 $1,321,404 $1,321,404 $1,486,580 $1,486,580 $1,651,755 $1,651,755 $2,477,633 $2,477,633 $3,303,511 $3,303,511 $4,129,388 $4,129,388 $4,955,266 $4,955,266 $6,607,022 $6,607,022 $8,258,777 $8,258,777 $12,388,165 Listed tax rates and brackets apply to all taxpayers. CPI: 13.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,388,165 $16,517,554 $16,517,554 $33,035,108 $33,035,108 $82,587,770 $82,587,770 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1936. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1935 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 43.0% 46.0% 49.0% 54.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $67,035 $67,035 $100,552 $100,552 $134,069 $134,069 $167,587 $167,587 $201,104 $201,104 $234,622 $234,622 $268,139 $268,139 $301,656 $301,656 $335,174 $335,174 $368,691 $368,691 $435,726 $435,726 $536,278 $536,278 $636,830 $636,830 $737,382 $737,382 $837,934 $837,934 $938,486 $938,486 $1,039,039 $1,039,039 $1,139,591 $1,139,591 $1,240,143 $1,240,143 $1,340,695 $1,340,695 $1,508,282 $1,508,282 $1,675,869 $1,675,869 $2,513,803 $2,513,803 $3,351,737 $3,351,737 $5,027,606 $5,027,606 $6,703,474 $6,703,474 $8,379,343 $8,379,343 $12,569,015 Listed tax rates and brackets apply to all taxpayers. CPI: 13.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,569,015 $16,758,686 $16,758,686 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1934 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 15.0% 17.0% 19.0% 21.0% 23.0% 25.0% 28.0% 31.0% 34.0% 37.0% 40.0% 43.0% 46.0% 49.0% 54.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $68,536 $68,536 $102,803 $102,803 $137,071 $137,071 $171,339 $171,339 $205,607 $205,607 $239,874 $239,874 $274,142 $274,142 $308,410 $308,410 $342,678 $342,678 $376,945 $376,945 $445,481 $445,481 $548,284 $548,284 $651,087 $651,087 $753,891 $753,891 $856,694 $856,694 $959,497 $959,497 $1,062,301 $1,062,301 $1,165,104 $1,165,104 $1,267,907 $1,267,907 $1,370,710 $1,370,710 $1,542,049 $1,542,049 $1,713,388 $1,713,388 $2,570,082 $2,570,082 $3,426,776 $3,426,776 $5,140,164 $5,140,164 $6,853,552 $6,853,552 $8,566,940 $8,566,940 $12,850,410 Listed tax rates and brackets apply to all taxpayers. CPI: 13.4 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,850,410 $17,133,881 $17,133,881 - Note: Tax rates include normal tax of 4 percent plus applicable surtax. Last law to change rates was the Revenue Act of 1934. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1933 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $70,644 $70,644 $105,966 $105,966 $176,611 $176,611 $211,933 $211,933 $247,255 $247,255 $282,577 $282,577 $317,899 $317,899 $353,222 $353,222 $388,544 $388,544 $423,866 $423,866 $459,188 $459,188 $494,510 $494,510 $529,832 $529,832 $565,154 $565,154 $635,799 $635,799 $671,121 $671,121 $706,443 $706,443 $741,765 $741,765 $777,087 $777,087 $812,410 $812,410 $847,732 $847,732 $883,054 $883,054 $918,376 $918,376 $953,698 $953,698 $989,020 $989,020 $1,024,342 $1,024,342 $1,059,665 $1,059,665 $1,094,987 $1,094,987 $1,130,309 $1,130,309 $1,165,631 $1,165,631 $1,200,953 $1,200,953 $1,236,275 $1,236,275 $1,271,598 $1,271,598 $1,306,920 $1,306,920 $1,342,242 $1,342,242 $1,377,564 $1,377,564 $1,412,886 $1,412,886 $1,448,208 $1,448,208 $1,483,530 $1,483,530 $1,518,853 $1,518,853 $1,554,175 $1,554,175 $1,589,497 $1,589,497 $1,624,819 $1,624,819 $1,660,141 $1,660,141 $1,695,463 $1,695,463 $1,730,786 $1,730,786 $1,766,108 $1,766,108 $2,649,162 $2,649,162 $3,532,215 $3,532,215 $5,298,323 $5,298,323 $7,064,431 $7,064,431 $8,830,538 $8,830,538 $13,245,808 Listed tax rates and brackets apply to all taxpayers. CPI: 13 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $13,245,808 $17,661,077 $17,661,077 - Note: Tax rates include normal tax rates plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1932 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 61.0% 62.0% 63.0% $0 $67,035 $67,035 $100,552 $100,552 $167,587 $167,587 $201,104 $201,104 $234,622 $234,622 $268,139 $268,139 $301,656 $301,656 $335,174 $335,174 $368,691 $368,691 $402,208 $402,208 $435,726 $435,726 $469,243 $469,243 $502,761 $502,761 $536,278 $536,278 $603,313 $603,313 $636,830 $636,830 $670,347 $670,347 $703,865 $703,865 $737,382 $737,382 $770,900 $770,900 $804,417 $804,417 $837,934 $837,934 $871,452 $871,452 $904,969 $904,969 $938,486 $938,486 $972,004 $972,004 $1,005,521 $1,005,521 $1,039,039 $1,039,039 $1,072,556 $1,072,556 $1,106,073 $1,106,073 $1,139,591 $1,139,591 $1,173,108 $1,173,108 $1,206,625 $1,206,625 $1,240,143 $1,240,143 $1,273,660 $1,273,660 $1,307,178 $1,307,178 $1,340,695 $1,340,695 $1,374,212 $1,374,212 $1,407,730 $1,407,730 $1,441,247 $1,441,247 $1,474,764 $1,474,764 $1,508,282 $1,508,282 $1,541,799 $1,541,799 $1,575,316 $1,575,316 $1,608,834 $1,608,834 $1,642,351 $1,642,351 $1,675,869 $1,675,869 $2,513,803 $2,513,803 $3,351,737 $3,351,737 $5,027,606 $5,027,606 $6,703,474 $6,703,474 $8,379,343 $8,379,343 $12,569,015 Listed tax rates and brackets apply to all taxpayers. CPI: 13.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $12,569,015 $16,758,686 $16,758,686 - Note: Tax rates include normal tax of 4 percent up to $4,000 of taxable and income and 8 percent over $4,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1932. In Constant 2013 Dollars Married Filing Jointly Tax Brackets Marginal Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $60,419 $120,839 $151,049 $211,468 $241,678 $271,888 $302,097 $332,307 $362,517 $422,936 $483,356 $543,775 $604,195 $664,614 $725,034 $785,453 $845,873 $906,292 $966,712 $1,057,341 $1,208,389 $1,510,487 $60,419 $120,839 $151,049 $211,468 $241,678 $271,888 $302,097 $332,307 $362,517 $422,936 $483,356 $543,775 $604,195 $664,614 $725,034 $785,453 $845,873 $906,292 $966,712 1931 CPI: 15.2 Married Filing Separately Tax Brackets Marginal Over But Not Over Tax Rate Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,057,341 $1,208,389 $1,510,487 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. In Constant 2013 Dollars 1930 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $54,993 $109,985 $137,481 $192,474 $219,970 $247,467 $274,963 $302,459 $329,955 $384,948 $439,941 $494,933 $549,926 $604,918 $659,911 $714,903 $769,896 $824,889 $879,881 $962,370 $1,099,851 $1,374,814 $54,993 $109,985 $137,481 $192,474 $219,970 $247,467 $274,963 $302,459 $329,955 $384,948 $439,941 $494,933 $549,926 $604,918 $659,911 $714,903 $769,896 $824,889 $879,881 $962,370 Listed tax rates and brackets apply to all taxpayers. CPI: 16.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,099,851 $1,374,814 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. In Constant 2013 Dollars 1929 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $375,943 $429,650 $483,356 $537,062 $590,768 $644,474 $698,181 $751,887 $805,593 $859,299 $939,858 $1,074,124 $1,342,655 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $375,943 $429,650 $483,356 $537,062 $590,768 $644,474 $698,181 $751,887 $805,593 $859,299 $939,858 Listed tax rates and brackets apply to all taxpayers. CPI: 17.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,074,124 $1,342,655 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Tax liability reduced by 1 percent by Joint Resolution of Congress, No. 133, approved by President Hoover on December 16, 1929. Last law to change rates was the Revenue Act of 1928. In Constant 2013 Dollars 1928 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $375,943 $429,650 $483,356 $537,062 $590,768 $644,474 $698,181 $751,887 $805,593 $859,299 $939,858 $1,074,124 $1,342,655 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $375,943 $429,650 $483,356 $537,062 $590,768 $644,474 $698,181 $751,887 $805,593 $859,299 $939,858 Listed tax rates and brackets apply to all taxpayers. CPI: 17.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,074,124 $1,342,655 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1928. In Constant 2013 Dollars 1927 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $52,780 $105,560 $131,951 $184,731 $211,121 $237,511 $263,901 $290,291 $316,681 $369,462 $422,242 $475,022 $527,802 $580,583 $633,363 $686,143 $738,923 $791,703 $844,484 $923,654 $1,055,605 $1,319,506 $52,780 $105,560 $131,951 $184,731 $211,121 $237,511 $263,901 $290,291 $316,681 $369,462 $422,242 $475,022 $527,802 $580,583 $633,363 $686,143 $738,923 $791,703 $844,484 $923,654 Listed tax rates and brackets apply to all taxpayers. CPI: 17.4 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,055,605 $1,319,506 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. In Constant 2013 Dollars 1926 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $51,886 $103,771 $129,714 $181,600 $207,543 $233,485 $259,428 $285,371 $311,314 $363,200 $415,085 $466,971 $518,856 $570,742 $622,628 $674,513 $726,399 $778,285 $830,170 $907,999 $1,037,713 $1,297,141 $51,886 $103,771 $129,714 $181,600 $207,543 $233,485 $259,428 $285,371 $311,314 $363,200 $415,085 $466,971 $518,856 $570,742 $622,628 $674,513 $726,399 $778,285 $830,170 $907,999 Listed tax rates and brackets apply to all taxpayers. CPI: 17.7 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,037,713 $1,297,141 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1926. In Constant 2013 Dollars 1925 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.5% 3.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% $0 $52,479 $104,957 $131,197 $183,675 $209,915 $236,154 $262,393 $288,632 $314,872 $367,350 $419,829 $472,308 $524,786 $577,265 $629,744 $682,222 $734,701 $787,179 $839,658 $918,376 $1,049,573 $1,311,966 $52,479 $104,957 $131,197 $183,675 $209,915 $236,154 $262,393 $288,632 $314,872 $367,350 $419,829 $472,308 $524,786 $577,265 $629,744 $682,222 $734,701 $787,179 $839,658 $918,376 Listed tax rates and brackets apply to all taxpayers. CPI: 17.5 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,049,573 $1,311,966 - Note: Tax rates include normal taxes of 1.5 percent on the first $4,000 of taxable income, 3 percent on the next $4,000, and 5 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. In Constant 2013 Dollars 1924 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 2.0% 4.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% $0 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $349,090 $375,943 $402,796 $456,503 $483,356 $510,209 $563,915 $590,768 $617,621 $644,474 $671,327 $698,181 $751,887 $778,740 $832,446 $859,299 $886,152 $913,005 $939,858 $993,565 $1,020,418 $1,074,124 $1,100,977 $1,127,830 $1,181,536 $1,208,389 $1,235,243 $1,262,096 $1,288,949 $1,342,655 $2,685,310 $4,027,965 $6,713,275 $53,706 $107,412 $134,265 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $349,090 $375,943 $402,796 $456,503 $483,356 $510,209 $563,915 $590,768 $617,621 $644,474 $671,327 $698,181 $751,887 $778,740 $832,446 $859,299 $886,152 $913,005 $939,858 $993,565 Listed tax rates and brackets apply to all taxpayers. CPI: 17.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,020,418 $1,074,124 $1,100,977 $1,127,830 $1,181,536 $1,208,389 $1,235,243 $1,262,096 $1,288,949 $1,342,655 $2,685,310 $4,027,965 $6,713,275 - Note: Tax rates include normal taxes of 2 percent on the first $4,000 of taxable income, 4 percent on the next $4,000, and 6 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1924. In Constant 2013 Dollars 1923 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% $0 $53,706 $80,559 $134,265 $161,119 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $349,090 $375,943 $402,796 $429,650 $483,356 $510,209 $537,062 $563,915 $590,768 $617,621 $644,474 $671,327 $698,181 $725,034 $751,887 $778,740 $805,593 $832,446 $859,299 $886,152 $913,005 $939,858 $966,712 $993,565 $1,020,418 $1,047,271 $1,074,124 $1,100,977 $1,127,830 $1,154,683 $1,181,536 $1,208,389 $1,235,243 $1,262,096 $1,288,949 $1,315,802 $1,342,655 $2,013,982 $2,685,310 $53,706 $80,559 $134,265 $161,119 $187,972 $214,825 $241,678 $268,531 $295,384 $322,237 $349,090 $375,943 $402,796 $429,650 $483,356 $510,209 $537,062 $563,915 $590,768 $617,621 $644,474 $671,327 $698,181 $725,034 $751,887 $778,740 $805,593 $832,446 $859,299 $886,152 $913,005 $939,858 $966,712 $993,565 Listed tax rates and brackets apply to all taxpayers. CPI: 17.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,020,418 $1,047,271 $1,074,124 $1,100,977 $1,127,830 $1,154,683 $1,181,536 $1,208,389 $1,235,243 $1,262,096 $1,288,949 $1,315,802 $1,342,655 $2,013,982 $2,685,310 - Note: Tax rates include normal tax plus applicable surtaxes. Tax for 1923 was reduced 25 percent by credit or refund under the Revenue Act of 1924, so the IRS reports the top and bottom rates as 3% and 43.5% at http://www.irs.gov/pub/irs-soi/02inpetr.pdf. Last law to change rates was the Revenue Act of 1921. In Constant 2013 Dollars 1922 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% $0 $54,665 $81,998 $136,663 $163,996 $191,328 $218,661 $245,994 $273,326 $300,659 $327,991 $355,324 $382,657 $409,989 $437,322 $491,987 $519,320 $546,652 $573,985 $601,318 $628,650 $655,983 $683,315 $710,648 $737,981 $765,313 $792,646 $819,979 $847,311 $874,644 $901,976 $929,309 $956,642 $983,974 $1,011,307 $1,038,640 $1,065,972 $1,093,305 $1,120,637 $1,147,970 $1,175,303 $1,202,635 $1,229,968 $1,257,300 $1,284,633 $1,311,966 $1,339,298 $1,366,631 $2,049,946 $2,733,262 $54,665 $81,998 $136,663 $163,996 $191,328 $218,661 $245,994 $273,326 $300,659 $327,991 $355,324 $382,657 $409,989 $437,322 $491,987 $519,320 $546,652 $573,985 $601,318 $628,650 $655,983 $683,315 $710,648 $737,981 $765,313 $792,646 $819,979 $847,311 $874,644 $901,976 $929,309 $956,642 $983,974 Listed tax rates and brackets apply to all taxpayers. CPI: 16.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $1,011,307 $1,038,640 $1,065,972 $1,093,305 $1,120,637 $1,147,970 $1,175,303 $1,202,635 $1,229,968 $1,257,300 $1,284,633 $1,311,966 $1,339,298 $1,366,631 $2,049,946 $2,733,262 - Note: Tax rates include normal taxes of 4 percent on the first $4,000 of taxable income and 8 percent on taxable income over $8,000, plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. In Constant 2013 Dollars 1921 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $51,306 $51,306 $64,132 $64,132 $76,959 $76,959 $102,612 $102,612 $128,265 $128,265 $153,918 $153,918 $179,571 $179,571 $205,224 $205,224 $230,877 $230,877 $256,530 $256,530 $282,183 $282,183 $307,836 $307,836 $333,488 $333,488 $359,141 $359,141 $384,794 $384,794 $410,447 $410,447 $436,100 $436,100 $461,753 $461,753 $487,406 $487,406 $513,059 $513,059 $538,712 $538,712 $564,365 $564,365 $590,018 $590,018 $615,671 $615,671 $641,324 $641,324 $666,977 $666,977 $692,630 $692,630 $718,283 $718,283 $743,936 $743,936 $769,589 $769,589 $795,242 $795,242 $820,895 $820,895 $846,548 $846,548 $872,201 $872,201 $897,854 $897,854 $923,507 $923,507 $949,160 $949,160 $974,813 $974,813 $1,000,465 $1,000,465 $1,026,118 $1,026,118 $1,051,771 $1,051,771 $1,077,424 $1,077,424 $1,103,077 $1,103,077 $1,128,730 $1,128,730 $1,154,383 $1,154,383 $1,180,036 $1,180,036 $1,205,689 $1,205,689 $1,231,342 $1,231,342 $1,256,995 $1,256,995 $1,282,648 $1,282,648 $1,923,972 $1,923,972 $2,565,296 $2,565,296 $3,847,944 $3,847,944 $6,413,240 $6,413,240 $12,826,480 $12,826,480 - Listed tax rates and brackets apply to all taxpayers. CPI: 17.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1921. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1920 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $45,919 $45,919 $57,399 $57,399 $68,878 $68,878 $91,838 $91,838 $114,797 $114,797 $137,756 $137,756 $160,716 $160,716 $183,675 $183,675 $206,635 $206,635 $229,594 $229,594 $252,553 $252,553 $275,513 $275,513 $298,472 $298,472 $321,432 $321,432 $344,391 $344,391 $367,350 $367,350 $390,310 $390,310 $413,269 $413,269 $436,229 $436,229 $459,188 $459,188 $482,147 $482,147 $505,107 $505,107 $528,066 $528,066 $551,026 $551,026 $573,985 $573,985 $596,944 $596,944 $619,904 $619,904 $642,863 $642,863 $665,823 $665,823 $688,782 $688,782 $711,741 $711,741 $734,701 $734,701 $757,660 $757,660 $780,620 $780,620 $803,579 $803,579 $826,538 $826,538 $849,498 $849,498 $872,457 $872,457 $895,417 $895,417 $918,376 $918,376 $941,335 $941,335 $964,295 $964,295 $987,254 $987,254 $1,010,214 $1,010,214 $1,033,173 $1,033,173 $1,056,132 $1,056,132 $1,079,092 $1,079,092 $1,102,051 $1,102,051 $1,125,011 $1,125,011 $1,147,970 $1,147,970 $1,721,955 $1,721,955 $2,295,940 $2,295,940 $3,443,910 $3,443,910 $5,739,850 $5,739,850 $11,479,700 $11,479,700 - Listed tax rates and brackets apply to all taxpayers. CPI: 20 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1919 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 4.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 60.0% 64.0% 68.0% 71.0% 72.0% 73.0% $0 $53,085 $53,085 $66,357 $66,357 $79,628 $79,628 $106,171 $106,171 $132,713 $132,713 $159,256 $159,256 $185,799 $185,799 $212,341 $212,341 $238,884 $238,884 $265,427 $265,427 $291,969 $291,969 $318,512 $318,512 $345,055 $345,055 $371,597 $371,597 $398,140 $398,140 $424,683 $424,683 $451,225 $451,225 $477,768 $477,768 $504,311 $504,311 $530,853 $530,853 $557,396 $557,396 $583,938 $583,938 $610,481 $610,481 $637,024 $637,024 $663,566 $663,566 $690,109 $690,109 $716,652 $716,652 $743,194 $743,194 $769,737 $769,737 $796,280 $796,280 $822,822 $822,822 $849,365 $849,365 $875,908 $875,908 $902,450 $902,450 $928,993 $928,993 $955,536 $955,536 $982,078 $982,078 $1,008,621 $1,008,621 $1,035,164 $1,035,164 $1,061,706 $1,061,706 $1,088,249 $1,088,249 $1,114,792 $1,114,792 $1,141,334 $1,141,334 $1,167,877 $1,167,877 $1,194,420 $1,194,420 $1,220,962 $1,220,962 $1,247,505 $1,247,505 $1,274,048 $1,274,048 $1,300,590 $1,300,590 $1,327,133 $1,327,133 $1,990,699 $1,990,699 $2,654,266 $2,654,266 $3,981,399 $3,981,399 $6,635,665 $6,635,665 $13,271,329 $13,271,329 - Listed tax rates and brackets apply to all taxpayers. CPI: 17.3 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal taxes plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1918 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 6.0% 12.0% 13.0% 14.0% 15.0% 16.0% 17.0% 18.0% 19.0% 20.0% 21.0% 22.0% 23.0% 24.0% 25.0% 26.0% 27.0% 28.0% 29.0% 30.0% 31.0% 32.0% 33.0% 34.0% 35.0% 36.0% 37.0% 38.0% 39.0% 40.0% 41.0% 42.0% 43.0% 44.0% 45.0% 46.0% 47.0% 48.0% 49.0% 50.0% 51.0% 52.0% 53.0% 54.0% 55.0% 56.0% 57.0% 58.0% 59.0% 60.0% 64.0% 68.0% 72.0% 75.0% 76.0% 77.0% $0 $60,820 $60,820 $76,025 $76,025 $91,229 $91,229 $121,639 $121,639 $152,049 $152,049 $182,459 $182,459 $212,869 $212,869 $243,278 $243,278 $273,688 $273,688 $304,098 $304,098 $334,508 $334,508 $364,918 $364,918 $395,327 $395,327 $425,737 $425,737 $456,147 $456,147 $486,557 $486,557 $516,967 $516,967 $547,376 $547,376 $577,786 $577,786 $608,196 $608,196 $638,606 $638,606 $669,016 $669,016 $699,425 $699,425 $729,835 $729,835 $760,245 $760,245 $790,655 $790,655 $821,065 $821,065 $851,474 $851,474 $881,884 $881,884 $912,294 $912,294 $942,704 $942,704 $973,114 $973,114 $1,003,523 $1,003,523 $1,033,933 $1,033,933 $1,064,343 $1,064,343 $1,094,753 $1,094,753 $1,125,163 $1,125,163 $1,155,572 $1,155,572 $1,185,982 $1,185,982 $1,216,392 $1,216,392 $1,246,802 $1,246,802 $1,277,212 $1,277,212 $1,307,621 $1,307,621 $1,338,031 $1,338,031 $1,368,441 $1,368,441 $1,398,851 $1,398,851 $1,429,261 $1,429,261 $1,459,670 $1,459,670 $1,490,080 $1,490,080 $1,520,490 $1,520,490 $2,280,735 $2,280,735 $3,040,980 $3,040,980 $4,561,470 $4,561,470 $7,602,450 $7,602,450 $15,204,901 $15,204,901 - Listed tax rates and brackets apply to all taxpayers. CPI: 15.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal taxes of 6 percent (first $4,000 of taxable income) and 12 percent (all taxable income over $4,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1918. In Constant 2013 Dollars 1917 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 2.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 12.0% 16.0% 21.0% 26.0% 31.0% 35.0% 41.0% 46.0% 50.0% 54.0% 59.0% 65.0% 66.0% 67.0% $0 $35,874 $35,874 $89,685 $89,685 $134,528 $134,528 $179,370 $179,370 $224,213 $224,213 $269,055 $269,055 $358,741 $358,741 $717,481 $717,481 $1,076,222 $1,076,222 $1,434,963 $1,434,963 $1,793,703 $1,793,703 $2,690,555 $2,690,555 $3,587,406 $3,587,406 $4,484,258 $4,484,258 $5,381,109 $5,381,109 $8,968,516 $8,968,516 $13,452,773 Listed tax rates and brackets apply to all taxpayers. CPI: 12.8 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. $13,452,773 $17,937,031 $17,937,031 $26,905,547 $26,905,547 $35,874,063 $35,874,063 - Note: Tax rates include normal taxes of 2 percent (first $2,000 of taxable income) and 4 percent (all taxable income over $2,000) plus applicable surtaxes. Last law to change rates was the Revenue Act of 1917. In Constant 2013 Dollars 1916 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% $0 $421,273 $421,273 $842,547 $842,547 $1,263,820 $1,263,820 $1,685,094 $1,685,094 $2,106,367 $2,106,367 $3,159,550 $3,159,550 $4,212,734 $4,212,734 $5,265,917 $5,265,917 $6,319,101 $6,319,101 $10,531,835 Listed tax rates and brackets apply to all taxpayers. CPI: 10.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. $10,531,835 $21,063,670 $21,063,670 $31,595,505 $31,595,505 $42,127,339 $42,127,339 - Note: Tax rates include normal tax of 2 percent plus applicable surtaxes. Last law to change rates was the Revenue Act of 1916. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. In Constant 2013 Dollars 1915 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $454,642 $454,642 $1,136,604 $1,136,604 $1,704,906 $1,704,906 $2,273,208 $2,273,208 $5,683,020 $5,683,020 $11,366,040 $11,366,040 - Listed tax rates and brackets apply to all taxpayers. CPI: 10.1 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. In Constant 2013 Dollars 1914 Married Filing Jointly Married Filing Separately Marginal Marginal Tax Brackets Tax Brackets Tax Rate Over But Not Over Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $459,188 $459,188 $1,147,970 $1,147,970 $1,721,955 $1,721,955 $2,295,940 $2,295,940 $5,739,850 $5,739,850 $11,479,700 $11,479,700 - Listed tax rates and brackets apply to all taxpayers. CPI: 10 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Marginal Tax Brackets Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913. In Constant 2013 Dollars 1913 Married Filing Jointly Married Filing Separately Tax Brackets Tax Brackets Marginal Marginal Tax Rate Over But Not Over Tax Rate Over But Not Over 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% $0 $463,826 $463,826 $1,159,566 $1,159,566 $1,739,348 $1,739,348 $2,319,131 $2,319,131 $5,797,828 $5,797,828 $11,595,657 $11,595,657 - Listed tax rates and brackets apply to all taxpayers. CPI: 9.9 Marginal Tax Rate Single Tax Brackets Over But Not Over Listed tax rates and brackets apply to all taxpayers. Head of Household Tax Brackets Marginal Tax Rate Over But Not Over Listed tax rates and brackets apply to all taxpayers. Note: Tax rates include normal tax of 1 percent plus applicable surtaxes. Last law to change rates was the Tariff Act of October 3, 1913 which was levied on income earned during the last 10 months of 1913. Tax Foundation www.taxfoundation.org
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