Collaborative Dispute Resolution Professional
Federal Tax Rates
These figures are for the 2024 tax year. Find your tax rate below.
Schedule X – Single
If taxable income is over: |
But not over: |
The tax is: |
$0 | $11,600 | 10% of taxable income |
$11,600 | $47,150 | $1,160.00 plus 12% of the amount over $11,600 |
$47,150 | $100,525 | $5,426.00 plus 22% of the amount over $47,150 |
$100,525 | $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
$191,950 | $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
$243,725 | $609,350 | $55,678.50 plus 35% of the amount over $243,725 |
$609,350 | no limit | $183,647.25 plus 37% of the amount over $609,350 |
Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: |
But not over: |
The tax is: |
$0 | $23,200 | 10% of taxable income |
$23,200 | $94,300 | $2,320.00 plus 12% of the amount over $23,200 |
$94,300 | $201,050 | $10,852.00 plus 22% of the amount over $94,300 |
$201,050 | $383,900 | $34,337.00 plus 24% of the amount over $201,050 |
$383,900 | $487,450 | $78,221.00 plus 32% of the amount over $383,900 |
$487,450 | $731,200 | $111,357.00 plus 35% of the amount over $487,450 |
$731,200 | no limit | $196,669.50 plus 37% of the amount over $731,200 |
Schedule Y-2 – Married Filing Separately
If taxable income is over: |
But not over: |
The tax is: |
$0 | $11,600 | 10% of taxable income |
$11,600 | $47,150 | $1,160.00 plus 12% of the amount over $11,600 |
$47,150 | $100,525 | $5,426.00 plus 22% of the amount over $47,150 |
$100,525 | $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
$191,950 | $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
$243,725 | $365,600 | $55,678.50 plus 35% of the amount over $243,725 |
$365,600 | no limit | $98,334.75 plus 37% of the amount over $365,600 |
Schedule Z – Head of Household
If taxable income is over: |
But not over: |
The tax is: |
$0 | $16,550 | 10% of taxable income |
$16,550 | $63,100 | $1,655.00 plus 12% of the amount over $16,550 |
$63,100 | $100,500 | $7,241.00 plus 22% of the amount over $63,100 |
$100,500 | $191,950 | $15,469.00 plus 24% of the amount over $100,500 |
$191,950 | $243,700 | $37,417.00 plus 32% of the amount over $191,950 |
$243,700 | $609,350 | $53,977.00 plus 35% of the amount over $243,700 |
$609,350 | no limit | $181,954.50 plus 37% of the amount over $609,350 |
Source: Internal Revenue Service, 2024