Tax Rates and Brackets

# Tax Rates and Income Brackets

The Tax Cuts and Jobs Act took effect on January 1, 2018. This new tax plan brought many changes to the American tax law system, beginning with income tax rates. The TCJA kept seven income brackets but changed the income range in each bracket and the rate at which they are taxed. The income ranges and tax rates have changed again for tax year 2019. Below is a comparison of the 2018 and 2019 tax rates and brackets.

Single Filers

Old Rates & Brackets (2018)
New Rates & Brackets (2019)
Taxable Income Between Tax Due Taxable Income Between Tax Due
\$0-\$9,525 10% \$0-\$9,700 10% of taxable income
\$9,526-\$38,700 12% \$9,701-\$39,475 \$970 + 12% of the amount over \$9,700
\$38,701-\$82,500 22% \$39,476-\$84,200 \$4,543 + 22% of the amount over \$39,475
\$82,501-\$157,500 24% \$84,201-\$160,725 \$14,382.50 + 24% of the amount over \$84,200
\$157,501-\$200,000 32% \$160,726-\$204,100 \$32,748.50 + 32% of the amount over \$160,725
\$200,001-\$500,000 35% \$204,100-\$510,300 \$46,628.50 + 35% of the amount over \$204,100
\$500,001+ 37% \$510,301+ \$153,798.50 + 37% of the amount over \$510,300

Here is what you'd owe in 2018 vs. 2019 if you're a single filer with \$30,000 of taxable income.

2018: \$30,000 taxable income x 0.12 = tax due is \$3,600

2019: \$30,000 taxable income - \$9,700 = \$20,300 x 0.12 = \$2,436 + \$970 = tax due is \$3,406

Married Filing Separately

Old Rates & Brackets (2018)
New Rates & Brackets (2019)
Taxable Income Between Tax Due Taxable Income Between Tax Due
\$0-\$9,525 10% \$0-\$9,700 10% of taxable income
\$9,526-\$38,700 12% \$9,701-\$39,475 \$970 + 12% of the amount over \$9,700
\$38,701-\$82,500 22% \$39,476-\$84,200 \$4,543 + 22% of the amount over \$39,475
\$82,501-\$157,500 24% \$84,201-\$160,725 \$14,382.50 + 24% of the amount over \$84,200
\$157,501-\$200,000 32% \$160,726-\$204,100 \$32,748.50 + 32% of the amount over \$160,725
\$200,001-\$300,000 35% \$204,101-\$306,175 \$46,628.50 + 35% of the amount over \$204,100
\$300,000+ 37% \$306,176+ \$82,354.75 + 37% of the amount over \$306,176

Here is what you'd owe in 2018 vs. 2019 if you're married filing separately with \$50,000 of taxable income.

2018: \$50,000 taxable income x 0.22 = tax due is \$11,000

2019: \$50,000 taxable income - \$39,475 = \$10,525 x 0.22 = \$2,315.5 + \$4,543 = tax due is \$6,858.50

Married Filing Jointly (and Qualifying Widow/ers with Dependent)

Old Rates & Brackets (2018)
New Rates & Brackets (2019)
Taxable Income Between Tax Due Taxable Income Between Tax Due
\$0-\$19,050 10% \$0-\$19,400 10% of taxable income
\$19,051-\$77,400 12% \$19,401-\$78,950 \$1,940 + 12% of the amount over \$19,400
\$77,401-\$165,000 22% \$78,951-\$168,400 \$9,086 + 22% of the amount over \$78,950
\$165,001-\$315,000 24% \$168,401-\$321,450 \$28,765 + 24% of the amount over \$168,400
\$315,001-\$400,000 32% \$321,451-\$408,200 \$65,497 + 32% of the amount over \$321,450
\$400,001-\$600,000 35% \$408,201-\$612,350 \$93,257 + 35% of the amount over \$408,200
\$600,001+ 37% \$612,351+ \$164,709.50 + 37% of the amount over \$612,350

Here is what you'd owe in 2018 vs. 2019 if you're married filing jointly (or a qualifying widow/er with dependent) with \$80,000 of taxable income.

2018: \$80,000 taxable income x 0.22 = tax due is \$17,600

2019: \$80,000 taxable income - \$78,950 = \$1,050 x 0.22 = \$231 + \$9,086 = tax due is \$9,317

Old Rates & Brackets (2018)
New Rates & Brackets (2019)
Taxable Income Between Tax Due Taxable Income Between Tax Due
\$0-\$13,600 10% \$0-\$13,850 10% of taxable income
\$13,601-\$51,800 12% \$13,851-\$52,850 \$1,385 + 12% of the amount over \$13,850
\$51,801-\$82,500 22% \$52,851-\$84,200 \$6,065 + 22% of the amount over \$52,850
\$82,501-\$157,000 24% \$84,201-\$160,700 \$12,962 + 24% of the amount over \$84,200
\$157,001-\$200,000 32% \$160,701-\$204,100 \$31,322 + 32% of the amount over \$160,700
\$200,001-\$500,000 35% \$204,001-\$510,300 \$45,210 + 35% of the amount over \$204,100
\$500,001+ 37% \$510,301+ \$152,380 + 37% of the amount over \$510,300

Here is what you'd owe in 2018 vs. 2019 if you're filing as the head of household with \$35,000 of taxable income.

2018: \$35,000 taxable income x 0.12 = tax due is \$4,200

2019: \$35,000 taxable income - \$13,850 = \$21,150 x 0.12 = \$2,538 + \$1,385 = tax due is \$3,923

There are still seven brackets – that has not changed - but the income range in each bracket is different beginning in 2018. The tax rates are lower in almost every bracket as well. This means that overall, Americans should be paying less income tax under the Tax Cuts and Jobs Act.

## Will my tax refund be bigger this year?

You can view the 2017 tax rates and brackets (pre-tax reform) here.

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