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Federal
2016 Federal Tax Rate Schedules and Standard Deductions
Your filing status will determine which schedule is
used for your tax rates. See Filing Status in IRS
Publication 17. You can also use the IRS
Interactive Tax Assistant - see What is My Filing Status?
| 2016 Federal
Tax Rates
Schedule X - Unmarried
Individuals
(other than Surviving Spouses and Heads of Household)
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$9,275 |
$0 |
10% |
$0 |
| 9,275 |
37,650 |
927.50 |
15% |
9,275 |
| 37,650 |
91,150 |
5,183.75 |
25% |
37,650 |
| 91,150 |
190,150 |
18,558.75 |
28% |
91,150 |
| 190,150 |
413,350 |
46,278.75 |
33% |
190,150 |
| 413,350 |
415,050 |
119,934.75 |
35% |
413,350 |
| 415,050 |
and greater |
120,529.75 |
39.6% |
415,050 |
| Standard deduction
for 2016 |
$6,300 |
| 2016 Federal Tax
Rates
Schedule Y-1 - Married Filing Jointly or
Surviving Spouses
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$18,550 |
$0 |
10% |
$0 |
| 18,550 |
75,300 |
1,855.00 |
15% |
18,550 |
| 75,300 |
151,900 |
10,367.50 |
25% |
75,300 |
| 151,900 |
231,450 |
29,517.50 |
28% |
151,900 |
| 231,450 |
413,350 |
51,791.50 |
33% |
231,450 |
| 413,350 |
466,950 |
111,818.50 |
35% |
413,350 |
| 466,950 |
and greater |
130,578.50 |
39.6% |
466,950 |
| Standard deduction
for 2016 |
$12,600 |
| 2016 Federal Tax
Rates
Schedule Y-2 - Married Filing Separately
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$9,275 |
$0 |
10% |
$0 |
| 9,275 |
37,650 |
927.50 |
15% |
9,275 |
| 37,650 |
75,950 |
5,183.75 |
25% |
37,650 |
| 75,950 |
115,725 |
14,758.75 |
28% |
75,950 |
| 115,725 |
206,675 |
25,895.75 |
33% |
115,725 |
| 206,675 |
233,475 |
55,909.25 |
35% |
206,675 |
| 233,475 |
and greater |
65,289.25 |
39.6% |
233,475 |
| Standard deduction
for 2016 |
$6,300 |
| 2016 Federal Tax
Rates
Schedule Z - Head of Household
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$13,250 |
$0 |
10% |
$0 |
| 13,250 |
50,400 |
1,325.00 |
15% |
13,250 |
| 50,400 |
130,150 |
6,897.50 |
25% |
50,400 |
| 130,150 |
210,800 |
26,835.00 |
28% |
130,150 |
| 210,800 |
413,350 |
49,417.00 |
33% |
210,800 |
| 413,350 |
441,000 |
116,258.50 |
35% |
413,350 |
| 441,000 |
and greater |
125,936.00 |
39.6% |
441,000 |
| Standard deduction
for 2016 |
$9,300 |
| 2016 Federal Tax
Rates
Estates and Trusts
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$2,550 |
$0 |
15% |
$0 |
| 2,550 |
5,950 |
382.50 |
25% |
2,550 |
| 5,950 |
9,050 |
1,232.50 |
28% |
5,950 |
| 9,050 |
12,400 |
2,100.50 |
33% |
9,050 |
| 12,400 |
and greater |
3,206.00 |
39.6% |
12,400 |
Revised: September 05, 2022
|
