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2021 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, Your Federal Income Tax. You can also use the IRS
Interactive Tax Assistant - see What is My Filing Status? See
IRS
news release re tax inflation adjustments for tax year 2021.
| 2021 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 |
$9,950 |
$0 |
10% |
$0 |
| 9,950 |
40,525 |
995.00 |
12% |
9,950 |
| 40,525 |
86,375 |
4,664.00 |
22% |
40,525 |
| 86,375 |
164,925 |
14,751.00 |
24% |
86,375 |
| 164,925 |
209,425 |
33,603.00 |
32% |
164,925 |
| 209,425 |
523,600 |
47,843.00 |
35% |
209,425 |
| 523,600 |
and greater |
157,804.25 |
37% |
523,600 |
| Standard deduction
for 2021 |
$12,550 |
| 2021 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 |
$19,900 |
$0 |
10% |
$0 |
| 19,900 |
81,050 |
1,990.00 |
12% |
19,900 |
| 81,050 |
172,750 |
9,328.00 |
22% |
81,050 |
| 172,750 |
329,850 |
29,502.00 |
24% |
172,750 |
| 329,850 |
418,850 |
67,206.00 |
32% |
329,850 |
| 418,850 |
628,300 |
95,686.00 |
35% |
418,850 |
| 628,300 |
and greater |
168,993.50 |
37% |
628,300 |
| Standard deduction
for 2021 |
$25,100 |
| 2021 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 |
$9,950 |
$0 |
10% |
$0 |
| 9,950 |
40,525 |
995.00 |
12% |
9,950 |
| 40,525 |
86,375 |
4,664.00 |
22% |
40,525 |
| 86,375 |
164,925 |
14,751.00 |
24% |
86,375 |
| 164,925 |
209,425 |
33,603.00 |
32% |
164,925 |
| 209,425 |
314,150 |
47,843.00 |
35% |
209,425 |
| 314,150 |
and greater |
84,496.75 |
37% |
314,150 |
| Standard deduction
for 2021 |
$12,550 |
| 2021 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 |
$14,200 |
$0 |
10% |
$0 |
| 14,200 |
54,200 |
1,420 |
12% |
14,200 |
| 54,200 |
86,350 |
6,220 |
22% |
54,200 |
| 86,350 |
164,900 |
13,293 |
24% |
86,350 |
| 164,900 |
209,400 |
32,145 |
32% |
164,900 |
| 209,400 |
523,600 |
46,385 |
35% |
209,400 |
| 523,600 |
and greater |
156,355 |
37% |
523,600 |
| Standard deduction
for 2021 |
$18,800 |
| 2021 Federal Tax
Rates
Estates and Trusts
|
| If taxable income is |
the
tax
is |
plus |
of
the
amount
over |
| over |
but
not over |
| $0 |
$2,650 |
$0 |
10% |
$0 |
| 2,650 |
9,550 |
265 |
24% |
2,650 |
| 9,550 |
13,050 |
1,921 |
35% |
9,550 |
| 13,050 |
and greater |
3,146 |
37% |
13,050 |
Revised: September 05, 2022
|
