The Tax Foundation is the nation’s leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels.
Publishing documents on edocr is a proven way to start demand generation for your products and services. Thousands of professionals and businesses publish marketing (brochures, data sheets, press releases, white papers and case studies), sales (slides, price lists and pro-forma agreements), operations (specifications, operating manuals, installation guides), customer service (user manuals) and financial (annual reports and financial statements) documents making it easier for prospects and customers to find content, helping them to make informed decisions. #SEO #leadgen #content #analytics
About edocr
I am an accomplished content marketing professional helping you to build your brand and business. In my current role, I fulfill a multi-faceted solution marketplace including: publishing and sharing your content, embedding a document viewer on your website, improving your content’s search engine optimization, generating leads with gated content and earning money by selling your documents. I gobble up documents, storing them for safekeeping and releasing the text for excellent search engine optimization, lead generation and earned income.
Publishing documents on edocr.com is a proven way to start demand generation for your products and services. Thousands of professionals and businesses publish marketing, sales, operations, customer service and financial documents making it easier for prospects and customers to find content, helping them to make informed decisions.
Get publishing now!
Federal Individual Income Tax Rates History
Nominal Dollars
Income Years 1913-2013
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$17,850
10.0%
$0
$8,925
10.0%
$0
$8,925
10.0%
$0
$12,750
15.0%
$17,850
$72,500
15.0%
$8,925
$36,250
15.0%
$8,925
$36,250
15.0%
$12,750
$48,600
25.0%
$72,500
$146,400
25.0%
$36,250
$73,200
25.0%
$36,250
$87,850
25.0%
$48,600
$125,450
28.0%
$146,400
$223,050
28.0%
$73,200
$111,525
28.0%
$87,850
$183,250
28.0%
$125,450
$203,150
33.0%
$223,050
$398,350
33.0% $111,525
$199,175
33.0% $183,250
$398,350
33.0%
$203,150
$398,350
35.0%
$398,350
$450,000
35.0% $199,175
$225,000
35.0% $398,350
$400,000
35.0%
$398,350
$425,000
39.6%
$450,000
39.6% $225,000
39.6% $400,000
39.6%
$425,000
Note: Last law to change rates was the American Taxpayer Relief Act of 2012.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$17,400
10.0%
$0
$8,700
10.0%
$0
$8,700
10.0%
$0
$12,400
15.0%
$17,400
$70,700
15.0%
$8,700
$35,350
15.0%
$8,700
$35,350
15.0%
$12,400
$47,350
25.0%
$70,700
$142,700
25.0%
$35,350
$71,350
25.0%
$35,350
$85,650
25.0%
$47,350
$122,300
28.0%
$142,700
$217,450
28.0%
$71,350
$108,725
28.0%
$85,650
$178,650
28.0%
$122,300
$198,050
33.0%
$217,450
$388,350
33.0% $108,725
$194,175
33.0% $178,650
$388,350
33.0%
$198,050
$388,350
35.0%
$388,350
-
35.0% $194,175
-
35.0% $388,350
-
35.0%
$388,350
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$17,000
10.0%
$0
$8,500
10.0%
$0
$8,500
10.0%
$0
$12,150
15.0%
$17,000
$69,000
15.0%
$8,500
$34,500
15.0%
$8,500
$34,500
15.0%
$12,150
$46,250
25.0%
$69,000
$139,350
25.0%
$34,500
$69,675
25.0%
$34,500
$83,600
25.0%
$46,250
$119,400
28.0%
$139,350
$212,300
28.0%
$69,675
$106,150
28.0%
$83,600
$174,400
28.0%
$119,400
$193,350
33.0%
$212,300
$379,150
33.0% $106,150
$189,575
33.0% $174,400
$379,150
33.0%
$193,350
$379,150
35.0%
$379,150
-
35.0% $189,575
-
35.0% $379,150
-
35.0%
$379,150
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$16,750
10.0%
$0
$8,375
10.0%
$0
$8,375
10.0%
$0
$11,950
15.0%
$16,750
$68,000
15.0%
$8,375
$34,000
15.0%
$8,375
$34,000
15.0%
$11,950
$45,550
25.0%
$68,000
$137,300
25.0%
$34,000
$68,650
25.0%
$34,000
$82,400
25.0%
$45,550
$117,650
28.0%
$137,300
$209,250
28.0%
$68,650
$104,625
28.0%
$82,400
$171,850
28.0%
$117,650
$190,550
33.0%
$209,250
$373,650
33.0% $104,625
$186,825
33.0% $171,850
$373,650
33.0%
$190,550
$373,650
35.0%
$373,650
-
35.0% $186,825
-
35.0% $373,650
-
35.0%
$373,650
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$16,700
10.0%
$0
$8,350
10.0%
$0
$8,350
10.0%
$0
$11,950
15.0%
$16,700
$67,900
15.0%
$8,350
$33,950
15.0%
$8,350
$33,950
15.0%
$11,950
$45,500
25.0%
$67,900
$137,050
25.0%
$33,950
$68,525
25.0%
$33,950
$82,250
25.0%
$45,500
$117,450
28.0%
$137,050
$208,850
28.0%
$68,525
$104,425
28.0%
$82,250
$171,550
28.0%
$117,450
$190,200
33.0%
$208,850
$372,950
33.0% $104,425
$186,475
33.0% $171,550
$372,950
33.0%
$190,200
$372,950
35.0%
$372,950
-
35.0% $186,475
-
35.0% $372,950
-
35.0%
$372,950
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
2013
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Note: Figures are presented in nominal dollar amounts.
2011
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
2010
2012
Tax Brackets
Tax Brackets
Tax Brackets
2009
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$16,050
10.0%
$0
$8,025
10.0%
$0
$8,025
10.0%
$0
$11,450
15.0%
$16,050
$65,100
15.0%
$8,025
$32,550
15.0%
$8,025
$32,550
15.0%
$11,450
$43,650
25.0%
$65,100
$131,450
25.0%
$32,550
$65,725
25.0%
$32,550
$78,850
25.0%
$43,650
$112,650
28.0%
$131,450
$200,300
28.0%
$65,725
$100,150
28.0%
$78,850
$164,550
28.0%
$112,650
$182,400
33.0%
$200,300
$357,700
33.0% $100,150
$178,850
33.0% $164,550
$357,700
33.0%
$182,400
$357,700
35.0%
$357,700
-
35.0% $178,850
-
35.0% $357,700
-
35.0%
$357,700
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$15,650
10.0%
$0
$7,825
10.0%
$0
$7,825
10.0%
$0
$11,200
15.0%
$15,650
$63,700
15.0%
$7,825
$31,850
15.0%
$7,825
$31,850
15.0%
$11,200
$42,650
25.0%
$63,700
$128,500
25.0%
$31,850
$64,250
25.0%
$31,850
$77,100
25.0%
$42,650
$110,100
28.0%
$128,500
$195,850
28.0%
$64,250
$97,925
28.0%
$77,100
$160,850
28.0%
$110,100
$178,350
33.0%
$195,850
$349,700
33.0%
$97,925
$174,850
33.0% $160,850
$349,700
33.0%
$178,350
$349,700
35.0%
$349,700
-
35.0% $174,850
-
35.0% $349,700
-
35.0%
$349,700
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$15,100
10.0%
$0
$7,550
10.0%
$0
$7,550
10.0%
$0
$10,750
15.0%
$15,100
$61,300
15.0%
$7,550
$30,650
15.0%
$7,550
$30,650
15.0%
$10,750
$41,050
25.0%
$61,300
$123,700
25.0%
$30,650
$61,850
25.0%
$30,650
$74,200
25.0%
$41,050
$106,000
28.0%
$123,700
$188,450
28.0%
$61,850
$94,225
28.0%
$74,200
$154,800
28.0%
$106,000
$171,650
33.0%
$188,450
$336,550
33.0%
$94,225
$168,275
33.0% $154,800
$336,550
33.0%
$171,650
$336,550
35.0%
$336,550
-
35.0% $168,275
-
35.0% $336,550
-
35.0%
$336,550
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$14,600
10.0%
$0
$7,300
10.0%
$0
$7,300
10.0%
$0
$10,450
15.0%
$14,600
$59,400
15.0%
$7,300
$29,700
15.0%
$7,300
$29,700
15.0%
$10,450
$39,800
25.0%
$59,400
$119,950
25.0%
$29,700
$59,975
25.0%
$29,700
$71,950
25.0%
$39,800
$102,800
28.0%
$119,950
$182,800
28.0%
$59,975
$91,400
28.0%
$71,950
$150,150
28.0%
$102,800
$166,450
33.0%
$182,800
$326,450
33.0%
$91,400
$163,225
33.0% $150,150
$326,450
33.0%
$166,450
$326,450
35.0%
$326,450
-
35.0% $163,225
-
35.0% $326,450
-
35.0%
$326,450
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$14,300
10.0%
$0
$7,150
10.0%
$0
$7,150
10.0%
$0
$10,200
15.0%
$14,300
$58,100
15.0%
$7,150
$29,050
15.0%
$7,150
$29,050
15.0%
$10,200
$38,900
25.0%
$58,100
$117,250
25.0%
$29,050
$58,625
25.0%
$29,050
$70,350
25.0%
$38,900
$100,500
28.0%
$117,250
$178,650
28.0%
$58,625
$89,325
28.0%
$70,350
$146,750
28.0%
$100,500
$162,700
33.0%
$178,650
$319,100
33.0%
$89,325
$159,550
33.0% $146,750
$319,100
33.0%
$162,700
$319,100
35.0%
$319,100
-
35.0% $159,550
-
35.0% $319,100
-
35.0%
$319,500
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Tax Brackets
Tax Brackets
Tax Brackets
2008
Tax Brackets
2004
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
2005
Tax Brackets
Tax Brackets
2007
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
2006
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$14,000
10.0%
$0
$7,000
10.0%
$0
$7,000
10.0%
$0
$10,000
15.0%
$14,000
$56,800
15.0%
$7,000
$23,725
15.0%
$7,000
$28,400
15.0%
$10,000
$38,050
25.0%
$56,800
$114,650
25.0%
$23,725
$57,325
25.0%
$28,400
$68,800
25.0%
$38,050
$98,250
28.0%
$114,650
$174,700
28.0%
$57,325
$87,350
28.0%
$68,800
$143,500
28.0%
$98,250
$159,100
33.0%
$174,700
$311,950
33.0%
$87,350
$155,975
33.0% $143,500
$311,950
33.0%
$159,100
$311,950
35.0%
$311,950
-
35.0% $155,975
-
35.0% $311,950
-
35.0%
$311,950
-
Note: Last law to change rates was the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
10.0%
$0
$12,000
10.0%
$0
$6,000
10.0%
$0
$6,000
10.0%
$0
$10,000
15.0%
$12,000
$46,700
15.0%
$6,000
$23,350
15.0%
$6,000
$27,950
15.0%
$10,000
$37,450
27.0%
$46,700
$112,850
27.0%
$23,350
$56,425
27.0%
$27,950
$67,700
27.0%
$37,450
$96,700
30.0%
$112,850
$171,950
30.0%
$56,425
$85,975
30.0%
$67,700
$141,250
30.0%
$96,700
$156,600
35.0%
$171,950
$307,050
35.0%
$85,975
$153,525
35.0% $141,250
$307,050
35.0%
$156,600
$307,050
38.6%
$307,050
-
38.6% $153,525
-
38.6% $307,050
-
38.6%
$307,050
-
Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$45,200
15.0%
$0
$22,600
15.0%
$0
$27,050
15.0%
$0
$36,250
27.5%
$45,200
$109,250
27.5%
$22,600
$54,625
27.5%
$27,050
$65,550
27.5%
$36,250
$93,650
30.5%
$109,250
$166,500
30.5%
$54,625
$83,250
30.5%
$65,550
$136,750
30.5%
$93,650
$151,650
35.5%
$166,500
$297,350
35.5%
$83,250
$148,675
35.5% $136,750
$297,350
35.5%
$151,650
$297,350
39.1%
$297,350
-
39.1% $148,675
-
39.1% $297,350
-
39.1%
$297,350
-
Note: Last law to change rates was the Economic Growth and Tax Relief Reconciliation Act of 2001.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$43,850
15.0%
$0
$21,925
15.0%
$0
$26,250
15.0%
$0
$35,150
28.0%
$43,850
$105,950
28.0%
$21,925
$52,975
28.0%
$26,250
$63,550
28.0%
$35,150
$90,800
31.0%
$105,950
$161,450
31.0%
$52,975
$80,725
31.0%
$63,550
$132,600
31.0%
$90,800
$147,050
36.0%
$161,450
$288,350
36.0%
$80,725
$144,175
36.0% $132,600
$288,350
36.0%
$147,050
$288,350
39.6%
$288,350
-
39.6% $144,175
-
39.6% $288,350
-
39.6%
$288,350
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$43,050
15.0%
$0
$21,525
15.0%
$0
$25,750
15.0%
$0
$34,550
28.0%
$43,050
$104,050
28.0%
$21,525
$52,025
28.0%
$25,750
$62,450
28.0%
$34,550
$89,150
31.0%
$104,050
$158,550
31.0%
$52,025
$79,275
31.0%
$62,450
$130,250
31.0%
$89,150
$144,400
36.0%
$158,550
$283,150
36.0%
$79,275
$141,575
36.0% $130,250
$283,150
36.0%
$144,400
$283,150
39.6%
$283,150
-
39.6% $141,575
-
39.6% $283,150
-
39.6%
$283,150
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
2003
2002
2001
Tax Brackets
Tax Brackets
1999
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
2000
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$42,350
15.0%
$0
$21,175
15.0%
$0
$25,350
15.0%
$0
$33,950
28.0%
$42,350
$102,300
28.0%
$21,175
$51,150
28.0%
$25,350
$61,400
28.0%
$33,950
$87,700
31.0%
$102,300
$155,950
31.0%
$51,150
$77,975
31.0%
$61,400
$128,100
31.0%
$87,700
$142,000
36.0%
$155,950
$278,450
36.0%
$77,975
$139,225
36.0% $128,100
$278,450
36.0%
$142,000
$278,450
39.6%
$278,450
-
39.6% $139,225
-
39.6% $278,450
-
39.6%
$278,450
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$41,200
15.0%
$0
$20,600
15.0%
$0
$24,650
15.0%
$0
$33,050
28.0%
$41,200
$99,600
28.0%
$20,600
$49,800
28.0%
$24,650
$59,750
28.0%
$33,050
$85,350
31.0%
$99,600
$151,750
31.0%
$49,800
$75,875
31.0%
$59,750
$124,650
31.0%
$85,350
$138,200
36.0%
$151,750
$271,050
36.0%
$75,875
$135,525
36.0% $124,650
$271,050
36.0%
$138,200
$271,050
39.6%
$271,050
-
39.6% $135,525
-
39.6% $271,050
-
39.6%
$271,050
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$40,100
15.0%
$0
$20,050
15.0%
$0
$24,000
15.0%
$0
$32,150
28.0%
$40,100
$96,900
28.0%
$20,050
$48,450
28.0%
$24,000
$58,150
28.0%
$32,150
$83,050
31.0%
$96,900
$147,700
31.0%
$48,450
$73,850
31.0%
$58,150
$121,300
31.0%
$83,050
$134,500
36.0%
$147,700
$263,750
36.0%
$73,850
$131,875
36.0% $121,300
$263,750
36.0%
$134,500
$263,750
39.6%
$263,750
-
39.6% $131,875
-
39.6% $263,750
-
39.6%
$263,750
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$39,000
15.0%
$0
$19,500
15.0%
$0
$23,350
15.0%
$0
$31,250
28.0%
$39,000
$94,250
28.0%
$19,500
$47,125
28.0%
$23,350
$56,550
28.0%
$31,250
$80,750
31.0%
$94,250
$143,600
31.0%
$47,125
$71,800
31.0%
$56,550
$117,950
31.0%
$80,750
$130,800
36.0%
$143,600
$256,500
36.0%
$71,800
$128,250
36.0% $117,950
$256,500
36.0%
$130,800
$256,500
39.6%
$256,500
-
39.6% $128,250
-
39.6% $256,500
-
39.6%
$256,500
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$38,000
15.0%
$0
$19,000
15.0%
$0
$22,750
15.0%
$0
$30,500
28.0%
$38,000
$91,850
28.0%
$19,000
$45,925
28.0%
$22,750
$55,100
28.0%
$30,500
$78,700
31.0%
$91,850
$140,000
31.0%
$45,925
$70,000
31.0%
$55,100
$115,000
31.0%
$78,700
$127,500
36.0%
$140,000
$250,000
36.0%
$70,000
$125,000
36.0% $115,000
$250,000
36.0%
$127,500
$250,000
39.6%
$250,000
-
39.6% $125,000
-
39.6% $250,000
-
39.6%
$250,000
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Tax Brackets
1996
1995
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1994
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1997
1998
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$36,900
15.0%
$0
$18,450
15.0%
$0
$22,100
15.0%
$0
$29,600
28.0%
$36,900
$89,150
28.0%
$18,450
$44,575
28.0%
$22,100
$53,500
28.0%
$29,600
$76,400
31.0%
$89,150
$140,000
31.0%
$44,575
$70,000
31.0%
$53,500
$115,000
31.0%
$76,400
$127,500
36.0%
$140,000
$250,000
36.0%
$70,000
$125,000
36.0% $115,000
$250,000
36.0%
$127,500
$250,000
39.6%
$250,000
-
39.6% $125,000
-
39.6% $250,000
-
39.6%
$250,000
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1993.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$35,800
15.0%
$0
$17,900
15.0%
$0
$21,450
15.0%
$0
$28,750
28.0%
$35,800
$86,500
28.0%
$17,900
$43,250
28.0%
$21,450
$51,900
28.0%
$28,750
$74,150
31.0%
$86,500
-
31.0%
$43,250
-
31.0%
$51,900
-
31.0%
$74,150
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$34,000
15.0%
$0
$17,000
15.0%
$0
$20,350
15.0%
$0
$27,300
28.0%
$34,000
$82,150
28.0%
$17,000
$41,075
28.0%
$20,350
$49,300
28.0%
$27,300
$70,450
31.0%
$82,150
-
31.0%
$41,075
-
31.0%
$49,300
-
31.0%
$70,450
-
Note: Last law to change rates was the Omnibus Budget Reconciliation Act of 1990.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$32,450
15.0%
$0
$16,225
15.0%
$0
$19,450
15.0%
$0
$26,050
28.0%
$32,450
-
28.0%
$16,225
-
28.0%
$19,450
-
28.0%
$26,050
-
Note: Last law to change rates was the Tax Reform Act of 1986.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$30,950
15.0%
$0
$15,475
15.0%
$0
$18,550
15.0%
$0
$24,850
28.0%
$30,950
-
28.0%
$15,475
-
28.0%
$18,550
-
28.0%
$24,850
-
Note: Last law to change rates was the Tax Reform Act of 1986.
1993
1992
1991
1990
1989
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
(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.
(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.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
15.0%
$0
$29,750
15.0%
$0
$14,875
15.0%
$0
$17,850
15.0%
$0
$23,900
28.0%
$29,750
-
28.0%
$14,875
-
28.0%
$17,850
-
28.0%
$23,900
-
Note: Last law to change rates was the Tax Reform Act of 1986.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
11.0%
$0
$3,000
11.0%
$0
$1,500
11.0%
$0
$1,800
11.0%
$0
$2,500
15.0%
$3,000
$28,000
15.0%
$1,500
$14,000
15.0%
$1,800
$16,800
15.0%
$2,500
$23,000
28.0%
$28,000
$45,000
28.0%
$14,000
$22,500
28.0%
$16,800
$27,000
28.0%
$23,000
$38,000
35.0%
$45,000
$90,000
35.0%
$22,500
$45,000
35.0%
$27,000
$54,000
35.0%
$38,000
$80,000
38.5%
$90,000
-
38.5%
$45,000
-
38.5%
$54,000
-
38.5%
$80,000
-
Note: Last law to change rates was the Tax Reform Act of 1986.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,670
0.0%
$0
$1,835
0.0%
$0
$2,480
0.0%
$0
$2,480
11.0%
$3,670
$5,940
11.0%
$1,835
$2,970
11.0%
$2,480
$3,670
11.0%
$2,480
$4,750
12.0%
$5,940
$8,200
12.0%
$2,970
$4,100
12.0%
$3,670
$4,750
12.0%
$4,750
$7,010
14.0%
$8,200
$12,840
14.0%
$4,100
$6,420
14.0%
$4,750
$7,010
14.0%
$7,010
$9,390
16.0%
$12,840
$17,270
16.0%
$6,420
$8,635
15.0%
$7,010
$9,170
17.0%
$9,390
$12,730
18.0%
$17,270
$21,800
18.0%
$8,635
$10,900
16.0%
$9,170
$11,650
18.0%
$12,730
$16,190
22.0%
$21,800
$26,550
22.0%
$10,900
$13,275
18.0%
$11,650
$13,920
20.0%
$16,190
$19,640
25.0%
$26,550
$32,270
25.0%
$13,275
$16,135
20.0%
$13,920
$16,190
24.0%
$19,640
$25,360
28.0%
$32,270
$37,980
28.0%
$16,135
$18,990
23.0%
$16,190
$19,640
28.0%
$25,360
$31,080
33.0%
$37,980
$49,420
33.0%
$18,990
$24,710
26.0%
$19,640
$25,360
32.0%
$31,080
$36,800
38.0%
$49,420
$64,750
38.0%
$24,710
$32,375
30.0%
$25,360
$31,080
35.0%
$36,800
$48,240
42.0%
$64,750
$92,370
42.0%
$32,375
$46,185
34.0%
$31,080
$36,800
42.0%
$48,240
$65,390
45.0%
$92,370
$118,050
45.0%
$46,185
$59,025
38.0%
$36,800
$44,780
45.0%
$65,390
$88,270
49.0%
$118,050
$175,250
49.0%
$59,025
$87,625
42.0%
$44,780
$59,670
48.0%
$88,270
$116,870
50.0%
$175,250
-
50.0%
$87,625
-
48.0%
$59,670
$88,270
50.0%
$116,870
-
50.0%
$88,270
-
Note: Last law to change rates was the Tax Reform Act of 1984.
1986
1988
1987
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
(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.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,540
0.0%
$0
$1,770
0.0%
$0
$2,390
0.0%
$0
$2,390
11.0%
$3,540
$5,720
11.0%
$1,770
$2,860
11.0%
$2,390
$3,540
11.0%
$2,390
$4,580
12.0%
$5,720
$7,910
12.0%
$2,860
$3,955
12.0%
$3,540
$4,580
12.0%
$4,580
$6,760
14.0%
$7,910
$12,390
14.0%
$3,955
$6,195
14.0%
$4,580
$6,760
14.0%
$6,760
$9,050
16.0%
$12,390
$16,650
16.0%
$6,195
$8,325
15.0%
$6,760
$8,850
17.0%
$9,050
$12,280
18.0%
$16,650
$21,020
18.0%
$8,325
$10,510
16.0%
$8,850
$11,240
18.0%
$12,280
$15,610
22.0%
$21,020
$25,600
22.0%
$10,510
$12,800
18.0%
$11,240
$13,430
20.0%
$15,610
$18,940
25.0%
$25,600
$31,120
25.0%
$12,800
$15,560
20.0%
$13,430
$15,610
24.0%
$18,940
$24,460
28.0%
$31,120
$36,630
28.0%
$15,560
$18,315
23.0%
$15,610
$18,940
28.0%
$24,460
$29,970
33.0%
$36,630
$47,670
33.0%
$18,315
$23,835
26.0%
$18,940
$24,460
32.0%
$29,970
$35,490
38.0%
$47,670
$62,450
38.0%
$23,835
$31,225
30.0%
$24,460
$29,970
35.0%
$35,490
$46,520
42.0%
$62,450
$89,090
42.0%
$31,225
$44,545
34.0%
$29,970
$35,490
42.0%
$46,520
$63,070
45.0%
$89,090
$113,860
45.0%
$44,545
$56,930
38.0%
$35,490
$43,190
45.0%
$63,070
$85,130
49.0%
$113,860
$169,020
49.0%
$56,930
$84,510
42.0%
$43,190
$57,550
48.0%
$85,130
$112,720
50.0%
$169,020
-
50.0%
$84,510
-
48.0%
$57,550
$85,130
50.0%
$112,720
-
50.0%
$85,130
-
Note: Last law to change rates was the Tax Reform Act of 1984.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
11.0%
$3,400
$5,500
11.0%
$1,700
$2,750
11.0%
$2,300
$3,400
11.0%
$2,300
$4,400
12.0%
$5,500
$7,600
12.0%
$2,750
$3,800
12.0%
$3,400
$4,400
12.0%
$4,400
$6,500
14.0%
$7,600
$11,900
14.0%
$3,800
$5,950
14.0%
$4,400
$6,500
14.0%
$6,500
$8,700
16.0%
$11,900
$16,000
16.0%
$5,950
$8,000
15.0%
$6,500
$8,500
17.0%
$8,700
$11,800
18.0%
$16,000
$20,200
18.0%
$8,000
$10,100
16.0%
$8,500
$10,800
18.0%
$11,800
$15,000
22.0%
$20,200
$24,600
22.0%
$10,100
$12,300
18.0%
$10,800
$12,900
20.0%
$15,000
$18,200
25.0%
$24,600
$29,900
25.0%
$12,300
$14,950
20.0%
$12,900
$15,000
24.0%
$18,200
$23,500
28.0%
$29,900
$35,200
28.0%
$14,950
$17,600
23.0%
$15,000
$18,200
28.0%
$23,500
$28,800
33.0%
$35,200
$45,800
33.0%
$17,600
$22,900
26.0%
$18,200
$23,500
32.0%
$28,800
$34,100
38.0%
$45,800
$60,000
38.0%
$22,900
$30,000
30.0%
$23,500
$28,800
35.0%
$34,100
$44,700
42.0%
$60,000
$85,600
42.0%
$30,000
$42,800
34.0%
$28,800
$34,100
42.0%
$44,700
$60,600
45.0%
$85,600
$109,400
45.0%
$42,800
$54,700
38.0%
$34,100
$41,500
45.0%
$60,600
$81,800
49.0%
$109,400
$162,400
49.0%
$54,700
$81,200
42.0%
$41,500
$55,300
48.0%
$81,800
$108,300
50.0%
$162,400
-
50.0%
$81,200
-
48.0%
$55,300
$81,800
50.0%
$108,300
-
50.0%
$81,800
-
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.
1985
Tax Brackets
1984
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
11.0%
$3,400
$5,500
11.0%
$1,700
$2,750
11.0%
$2,300
$3,400
11.0%
$2,300
$4,400
13.0%
$5,500
$7,600
13.0%
$2,750
$3,800
13.0%
$3,400
$4,400
13.0%
$4,400
$6,500
15.0%
$7,600
$11,900
15.0%
$3,800
$5,950
15.0%
$4,400
$8,500
15.0%
$6,500
$8,700
17.0%
$11,900
$16,000
17.0%
$5,950
$8,000
17.0%
$8,500
$10,800
18.0%
$8,700
$11,800
19.0%
$16,000
$20,200
19.0%
$8,000
$10,100
19.0%
$10,800
$12,900
19.0%
$11,800
$15,000
23.0%
$20,200
$24,600
23.0%
$10,100
$12,300
21.0%
$12,900
$15,000
21.0%
$15,000
$18,200
26.0%
$24,600
$29,900
26.0%
$12,300
$14,950
24.0%
$15,000
$18,200
25.0%
$18,200
$23,500
30.0%
$29,900
$35,200
30.0%
$14,950
$17,600
28.0%
$18,200
$23,500
29.0%
$23,500
$28,800
35.0%
$35,200
$45,800
35.0%
$17,600
$22,900
32.0%
$23,500
$28,800
34.0%
$28,800
$34,100
40.0%
$45,800
$60,000
40.0%
$22,900
$30,000
36.0%
$28,800
$34,100
37.0%
$34,100
$44,700
44.0%
$60,000
$85,600
44.0%
$30,000
$42,800
40.0%
$34,100
$41,500
44.0%
$44,700
$60,600
48.0%
$85,600
$109,400
48.0%
$42,800
$54,700
45.0%
$41,500
$55,300
48.0%
$60,600
$81,800
50.0%
$109,400
-
50.0%
$54,700
-
50.0%
$55,300
-
50.0%
$81,800
-
Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
12.0%
$3,400
$5,500
12.0%
$1,700
$2,750
12.0%
$2,300
$3,400
12.0%
$2,300
$4,400
14.0%
$5,500
$7,600
14.0%
$2,750
$3,800
14.0%
$3,400
$4,400
14.0%
$4,400
$6,500
16.0%
$7,600
$11,900
16.0%
$3,800
$5,950
16.0%
$4,400
$6,500
16.0%
$6,500
$8,700
19.0%
$11,900
$16,000
19.0%
$5,950
$8,000
17.0%
$6,500
$8,500
20.0%
$8,700
$11,800
22.0%
$16,000
$20,200
22.0%
$8,000
$10,100
19.0%
$8,500
$10,800
22.0%
$11,800
$15,000
25.0%
$20,200
$24,600
25.0%
$10,100
$12,300
22.0%
$10,800
$12,900
23.0%
$15,000
$18,200
29.0%
$24,600
$29,900
29.0%
$12,300
$14,950
23.0%
$12,900
$15,000
28.0%
$18,200
$23,500
33.0%
$29,900
$35,200
33.0%
$14,950
$17,600
27.0%
$15,000
$18,200
32.0%
$23,500
$28,800
39.0%
$35,200
$45,800
39.0%
$17,600
$22,900
31.0%
$18,200
$23,500
38.0%
$28,800
$34,100
44.0%
$45,800
$60,000
44.0%
$22,900
$30,000
35.0%
$23,500
$28,800
41.0%
$34,100
$44,700
49.0%
$60,000
$85,600
49.0%
$30,000
$42,800
40.0%
$28,800
$34,100
49.0%
$44,700
$60,600
50.0%
$85,600
-
50.0%
$42,800
-
44.0%
$34,100
$41,500
50.0%
$60,600
-
50.0%
$41,500
-
Note: Last law to change rates was the Tax Equity and Fiscal Responsibility Act of 1982.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
14.0%
$3,400
$5,500
14.0%
$1,700
$2,750
14.0%
$2,300
$3,400
14.0%
$2,300
$4,400
16.0%
$5,500
$7,600
16.0%
$2,750
$3,800
16.0%
$3,400
$4,400
16.0%
$4,400
$6,500
18.0%
$7,600
$11,900
18.0%
$3,800
$5,950
18.0%
$4,400
$6,500
18.0%
$6,500
$8,700
21.0%
$11,900
$16,000
21.0%
$5,950
$8,000
19.0%
$6,500
$8,500
22.0%
$8,700
$11,800
24.0%
$16,000
$20,200
24.0%
$8,000
$10,100
21.0%
$8,500
$10,800
24.0%
$11,800
$15,000
28.0%
$20,200
$24,600
28.0%
$10,100
$12,300
24.0%
$10,800
$12,900
26.0%
$15,000
$18,200
32.0%
$24,600
$29,900
32.0%
$12,300
$14,950
26.0%
$12,900
$15,000
31.0%
$18,200
$23,500
37.0%
$29,900
$35,200
37.0%
$14,950
$17,600
30.0%
$15,000
$18,200
36.0%
$23,500
$28,800
43.0%
$35,200
$45,800
43.0%
$17,600
$22,900
34.0%
$18,200
$23,500
42.0%
$28,800
$34,100
49.0%
$45,800
$60,000
49.0%
$22,900
$30,000
39.0%
$23,500
$28,800
46.0%
$34,100
$44,700
54.0%
$60,000
$85,600
54.0%
$30,000
$42,800
44.0%
$28,800
$34,100
54.0%
$44,700
$60,600
59.0%
$85,600
$109,400
59.0%
$42,800
$54,700
49.0%
$34,100
$41,500
59.0%
$60,600
$81,800
64.0%
$109,400
$162,400
64.0%
$54,700
$81,200
55.0%
$41,500
$55,300
63.0%
$81,800
$108,300
68.0%
$162,400
$215,400
68.0%
$81,200
$107,700
63.0%
$55,300
$81,800
68.0%
$108,300
$161,300
70.0%
$215,400
-
70.0% $107,700
-
68.0%
$81,800
$108,300
70.0%
$161,300
-
70.0% $108,300
-
Note: Last law to change rates was the Economic Recovery Tax Act of 1981.
1983
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1982
1981
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
14.0%
$3,400
$5,500
14.0%
$1,700
$2,750
14.0%
$2,300
$3,400
14.0%
$2,300
$4,400
16.0%
$5,500
$7,600
16.0%
$2,750
$3,800
16.0%
$3,400
$4,400
16.0%
$4,400
$6,500
18.0%
$7,600
$11,900
18.0%
$3,800
$5,950
18.0%
$4,400
$6,500
18.0%
$6,500
$8,700
21.0%
$11,900
$16,000
21.0%
$5,950
$8,000
19.0%
$6,500
$8,500
22.0%
$8,700
$11,800
24.0%
$16,000
$20,200
24.0%
$8,000
$10,100
21.0%
$8,500
$10,800
24.0%
$11,800
$15,000
28.0%
$20,200
$24,600
28.0%
$10,100
$12,300
24.0%
$10,800
$12,900
26.0%
$15,000
$18,200
32.0%
$24,600
$29,900
32.0%
$12,300
$14,950
26.0%
$12,900
$15,000
31.0%
$18,200
$23,500
37.0%
$29,900
$35,200
37.0%
$14,950
$17,600
30.0%
$15,000
$18,200
36.0%
$23,500
$28,800
43.0%
$35,200
$45,800
43.0%
$17,600
$22,900
34.0%
$18,200
$23,500
42.0%
$28,800
$34,100
49.0%
$45,800
$60,000
49.0%
$22,900
$30,000
39.0%
$23,500
$28,800
46.0%
$34,100
$44,700
54.0%
$60,000
$85,600
54.0%
$30,000
$42,800
44.0%
$28,800
$34,100
54.0%
$44,700
$60,600
59.0%
$85,600
$109,400
59.0%
$42,800
$54,700
49.0%
$34,100
$41,500
59.0%
$60,600
$81,800
64.0%
$109,400
$162,400
64.0%
$54,700
$81,200
55.0%
$41,500
$55,300
63.0%
$81,800
$108,300
68.0%
$162,400
$215,400
68.0%
$81,200
$107,700
63.0%
$55,300
$81,800
68.0%
$108,300
$161,300
70.0%
$215,400
-
70.0% $107,700
-
68.0%
$81,800
$108,300
70.0%
$161,300
-
70.0% $108,300
-
Note: Last law to change rates was the Revenue Act of 1978.
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,400
0.0%
$0
$1,700
0.0%
$0
$2,300
0.0%
$0
$2,300
14.0%
$3,400
$5,500
14.0%
$1,700
$2,750
14.0%
$2,300
$3,400
14.0%
$2,300
$4,400
16.0%
$5,500
$7,600
16.0%
$2,750
$3,800
16.0%
$3,400
$4,400
16.0%
$4,400
$6,500
18.0%
$7,600
$11,900
18.0%
$3,800
$5,950
18.0%
$4,400
$6,500
18.0%
$6,500
$8,700
21.0%
$11,900
$16,000
21.0%
$5,950
$8,000
19.0%
$6,500
$8,500
22.0%
$8,700
$11,800
24.0%
$16,000
$20,200
24.0%
$8,000
$10,100
21.0%
$8,500
$10,800
24.0%
$11,800
$15,000
28.0%
$20,200
$24,600
28.0%
$10,100
$12,300
24.0%
$10,800
$12,900
26.0%
$15,000
$18,200
32.0%
$24,600
$29,900
32.0%
$12,300
$14,950
26.0%
$12,900
$15,000
31.0%
$18,200
$23,500
37.0%
$29,900
$35,200
37.0%
$14,950
$17,600
30.0%
$15,000
$18,200
36.0%
$23,500
$28,800
43.0%
$35,200
$45,800
43.0%
$17,600
$22,900
34.0%
$18,200
$23,500
42.0%
$28,800
$34,100
49.0%
$45,800
$60,000
49.0%
$22,900
$30,000
39.0%
$23,500
$28,800
46.0%
$34,100
$44,700
54.0%
$60,000
$85,600
54.0%
$30,000
$42,800
44.0%
$28,800
$34,100
54.0%
$44,700
$60,600
59.0%
$85,600
$109,400
59.0%
$42,800
$54,700
49.0%
$34,100
$41,500
59.0%
$60,600
$81,800
64.0%
$109,400
$162,400
64.0%
$54,700
$81,200
55.0%
$41,500
$55,300
63.0%
$81,800
$108,300
68.0%
$162,400
$215,400
68.0%
$81,200
$107,700
63.0%
$55,300
$81,800
68.0%
$108,300
$161,300
70.0%
$215,400
-
70.0% $107,700
-
68.0%
$81,800
$108,300
70.0%
$161,300
-
70.0% $108,300
-
Note: Last law to change rates was the Revenue Act of 1978.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1980
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1979
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,200
0.0%
$0
$1,600
0.0%
$0
$2,200
0.0%
$0
$2,200
14.0%
$3,200
$4,200
14.0%
$1,600
$2,100
14.0%
$2,200
$2,700
14.0%
$2,200
$3,200
15.0%
$4,200
$5,200
15.0%
$2,100
$2,600
15.0%
$2,700
$3,200
16.0%
$3,200
$4,200
16.0%
$5,200
$6,200
16.0%
$2,600
$3,100
16.0%
$3,200
$3,700
18.0%
$4,200
$6,200
17.0%
$6,200
$7,200
17.0%
$3,100
$3,600
17.0%
$3,700
$4,200
19.0%
$6,200
$8,200
19.0%
$7,200
$11,200
19.0%
$3,600
$5,600
19.0%
$4,200
$6,200
22.0%
$8,200
$10,200
22.0%
$11,200
$15,200
22.0%
$5,600
$7,600
21.0%
$6,200
$8,200
23.0%
$10,200
$12,200
25.0%
$15,200
$19,200
25.0%
$7,600
$9,500
24.0%
$8,200
$10,200
25.0%
$12,200
$14,200
28.0%
$19,200
$23,200
28.0%
$9,500
$11,600
25.0%
$10,200
$12,200
27.0%
$14,200
$16,200
32.0%
$23,200
$27,200
32.0%
$11,600
$13,600
27.0%
$12,200
$14,200
28.0%
$16,200
$18,200
36.0%
$27,200
$31,200
36.0%
$13,600
$15,600
29.0%
$14,200
$16,200
31.0%
$18,200
$20,200
39.0%
$31,200
$35,200
39.0%
$15,600
$17,600
31.0%
$16,200
$18,200
32.0%
$20,200
$22,200
42.0%
$35,200
$39,200
42.0%
$17,600
$19,600
34.0%
$18,200
$20,200
35.0%
$22,200
$24,200
45.0%
$39,200
$43,200
45.0%
$19,600
$21,600
36.0%
$20,200
$22,200
36.0%
$24,200
$26,200
48.0%
$43,200
$47,200
48.0%
$21,600
$23,600
38.0%
$22,200
$24,200
38.0%
$26,200
$28,200
50.0%
$47,200
$55,200
50.0%
$23,600
$27,600
40.0%
$24,200
$28,200
41.0%
$28,200
$30,200
53.0%
$55,200
$67,200
53.0%
$27,600
$33,600
45.0%
$28,200
$34,200
42.0%
$30,200
$34,200
55.0%
$67,200
$79,200
55.0%
$33,600
$39,600
50.0%
$34,200
$40,200
45.0%
$34,200
$38,200
58.0%
$79,200
$91,200
58.0%
$39,600
$45,600
55.0%
$40,200
$46,200
48.0%
$38,200
$40,200
60.0%
$91,200
$103,200
60.0%
$45,600
$51,600
60.0%
$46,200
$52,200
51.0%
$40,200
$42,200
62.0%
$103,200
$123,200
62.0%
$51,600
$61,600
62.0%
$52,200
$62,200
52.0%
$42,200
$46,200
64.0%
$123,200
$143,200
64.0%
$61,600
$71,600
64.0%
$62,200
$72,200
55.0%
$46,200
$52,200
66.0%
$143,200
$163,200
66.0%
$71,600
$81,600
66.0%
$72,200
$82,200
56.0%
$52,200
$54,200
68.0%
$163,200
$183,200
68.0%
$81,600
$91,600
68.0%
$82,200
$92,200
58.0%
$54,200
$66,200
69.0%
$183,200
$203,200
69.0%
$91,600
$101,600
69.0%
$92,200
$102,200
59.0%
$66,200
$72,200
70.0%
$203,200
-
70.0% $101,600
-
70.0% $102,200
-
61.0%
$72,200
$78,200
62.0%
$78,200
$82,200
63.0%
$82,200
$90,200
64.0%
$90,200
$102,200
66.0%
$102,200
$122,200
67.0%
$122,200
$142,200
68.0%
$142,200
$162,200
69.0%
$162,200
$182,200
70.0%
$182,200
-
Note: Last law to change rates was the Revenue Act of 1978.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1978
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
0.0%
$0
$3,200
0.0%
$0
$1,600
0.0%
$0
$2,200
0.0%
$0
$2,200
14.0%
$3,200
$4,200
14.0%
$1,600
$2,100
14.0%
$2,200
$2,700
14.0%
$2,200
$3,200
15.0%
$4,200
$5,200
15.0%
$2,100
$2,600
15.0%
$2,700
$3,200
16.0%
$3,200
$4,200
16.0%
$5,200
$6,200
16.0%
$2,600
$3,100
16.0%
$3,200
$3,700
18.0%
$4,200
$6,200
17.0%
$6,200
$7,200
17.0%
$3,100
$3,600
17.0%
$3,700
$4,200
19.0%
$6,200
$8,200
19.0%
$7,200
$11,200
19.0%
$3,600
$5,600
19.0%
$4,200
$6,200
22.0%
$8,200
$10,200
22.0%
$11,200
$15,200
22.0%
$5,600
$7,600
21.0%
$6,200
$8,200
23.0%
$10,200
$12,200
25.0%
$15,200
$19,200
25.0%
$7,600
$9,500
24.0%
$8,200
$10,200
25.0%
$12,200
$14,200
28.0%
$19,200
$23,200
28.0%
$9,500
$11,600
25.0%
$10,200
$12,200
27.0%
$14,200
$16,200
32.0%
$23,200
$27,200
32.0%
$11,600
$13,600
27.0%
$12,200
$14,200
28.0%
$16,200
$18,200
36.0%
$27,200
$31,200
36.0%
$13,600
$15,600
29.0%
$14,200
$16,200
31.0%
$18,200
$20,200
39.0%
$31,200
$35,200
39.0%
$15,600
$17,600
31.0%
$16,200
$18,200
32.0%
$20,200
$22,200
42.0%
$35,200
$39,200
42.0%
$17,600
$19,600
34.0%
$18,200
$20,200
35.0%
$22,200
$24,200
45.0%
$39,200
$43,200
45.0%
$19,600
$21,600
36.0%
$20,200
$22,200
36.0%
$24,200
$26,200
48.0%
$43,200
$47,200
48.0%
$21,600
$23,600
38.0%
$22,200
$24,200
38.0%
$26,200
$28,200
50.0%
$47,200
$55,200
50.0%
$23,600
$27,600
40.0%
$24,200
$28,200
41.0%
$28,200
$30,200
53.0%
$55,200
$67,200
53.0%
$27,600
$33,600
45.0%
$28,200
$34,200
42.0%
$30,200
$34,200
55.0%
$67,200
$79,200
55.0%
$33,600
$39,600
50.0%
$34,200
$40,200
45.0%
$34,200
$38,200
58.0%
$79,200
$91,200
58.0%
$39,600
$45,600
55.0%
$40,200
$46,200
48.0%
$38,200
$40,200
60.0%
$91,200
$103,200
60.0%
$45,600
$51,600
60.0%
$46,200
$52,200
51.0%
$40,200
$42,200
62.0%
$103,200
$123,200
62.0%
$51,600
$61,600
62.0%
$52,200
$62,200
52.0%
$42,200
$46,200
64.0%
$123,200
$143,200
64.0%
$61,600
$71,600
64.0%
$62,200
$72,200
55.0%
$46,200
$52,200
66.0%
$143,200
$163,200
66.0%
$71,600
$81,600
66.0%
$72,200
$82,200
56.0%
$52,200
$54,200
68.0%
$163,200
$183,200
68.0%
$81,600
$91,600
68.0%
$82,200
$92,200
58.0%
$54,200
$66,200
69.0%
$183,200
$203,200
69.0%
$91,600
$101,600
69.0%
$92,200
$102,200
59.0%
$66,200
$72,200
70.0%
$203,200
-
70.0% $101,600
-
70.0% $102,200
-
61.0%
$72,200
$78,200
62.0%
$78,200
$82,200
63.0%
$82,200
$90,200
64.0%
$90,200
$102,200
66.0%
$102,200
$122,200
67.0%
$122,200
$142,200
68.0%
$142,200
$162,200
69.0%
$162,200
$182,200
70.0%
$182,200
-
Note: Last law to change rates was the Tax Reduction and Simplification Act of 1977.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1977
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1976.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1976
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1969
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1975
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1969.
1974
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1969.
1973
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1969.
1972
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
15.0%
$500
$1,000
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
16.0%
$1,000
$1,500
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
17.0%
$1,500
$2,000
19.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
21.0%
$4,000
$6,000
23.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
24.0%
$6,000
$8,000
25.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
25.0%
$8,000
$10,000
27.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
27.0%
$10,000
$12,000
28.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
29.0%
$12,000
$14,000
31.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
31.0%
$14,000
$16,000
32.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
34.0%
$16,000
$18,000
35.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
36.0%
$18,000
$20,000
36.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
38.0%
$20,000
$22,000
38.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
40.0%
$22,000
$26,000
41.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
45.0%
$26,000
$32,000
42.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
50.0%
$32,000
$38,000
45.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
55.0%
$38,000
$44,000
48.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
60.0%
$44,000
$50,000
51.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
62.0%
$50,000
$60,000
52.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Last law to change rates was the Tax Reform Act of 1969.
1971
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
Same as
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
Married Filing Separately
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
20.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
25.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
27.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
31.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
32.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
35.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
36.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
40.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
41.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
43.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
45.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
46.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
48.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
50.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
52.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
53.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
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.
1970
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
Same as
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
Married Filing Separately
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
20.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
25.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
27.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
31.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
32.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
35.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
36.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
40.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
41.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
43.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
45.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
46.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
48.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
50.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
52.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
53.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
Note: Rates here exclude the effect of 10-percent surtax. Last law to change rates was the Tax Reform Act of 1969.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1969
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
Same as
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
Married Filing Separately
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
20.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
25.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
27.0%
$10,000
$12,000
28.0%
$16,000
$20,000
28.0%
$8,000
$10,000
31.0%
$12,000
$14,000
32.0%
$20,000
$24,000
32.0%
$10,000
$12,000
32.0%
$14,000
$16,000
36.0%
$24,000
$28,000
36.0%
$12,000
$14,000
35.0%
$16,000
$18,000
39.0%
$28,000
$32,000
39.0%
$14,000
$16,000
36.0%
$18,000
$20,000
42.0%
$32,000
$36,000
42.0%
$16,000
$18,000
40.0%
$20,000
$22,000
45.0%
$36,000
$40,000
45.0%
$18,000
$20,000
41.0%
$22,000
$24,000
48.0%
$40,000
$44,000
48.0%
$20,000
$22,000
43.0%
$24,000
$26,000
50.0%
$44,000
$52,000
50.0%
$22,000
$26,000
45.0%
$26,000
$28,000
53.0%
$52,000
$64,000
53.0%
$26,000
$32,000
46.0%
$28,000
$32,000
55.0%
$64,000
$76,000
55.0%
$32,000
$38,000
48.0%
$32,000
$36,000
58.0%
$76,000
$88,000
58.0%
$38,000
$44,000
50.0%
$36,000
$38,000
60.0%
$88,000
$100,000
60.0%
$44,000
$50,000
52.0%
$38,000
$40,000
62.0%
$100,000
$120,000
62.0%
$50,000
$60,000
53.0%
$40,000
$44,000
64.0%
$120,000
$140,000
64.0%
$60,000
$70,000
55.0%
$44,000
$50,000
66.0%
$140,000
$160,000
66.0%
$70,000
$80,000
56.0%
$50,000
$52,000
68.0%
$160,000
$180,000
68.0%
$80,000
$90,000
58.0%
$52,000
$64,000
69.0%
$180,000
$200,000
69.0%
$90,000
$100,000
59.0%
$64,000
$70,000
70.0%
$200,000
-
70.0% $100,000
-
61.0%
$70,000
$76,000
62.0%
$76,000
$80,000
63.0%
$80,000
$88,000
64.0%
$88,000
$100,000
66.0%
$100,000
$120,000
67.0%
$120,000
$140,000
68.0%
$140,000
$160,000
69.0%
$160,000
$180,000
70.0%
$180,000
-
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.
Tax Brackets
Tax Brackets
Tax Brackets
Tax Brackets
1968
Nominal
Married Filing Jointly
Married Filing Separately
Single
Head of Household
Marginal
Marginal
Marginal
Marginal
Tax Rate
Over
But Not Over
Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over Tax Rate
Over
But Not Over
14.0%
$0
$1,000
14.0%
$0
$500
14.0%
$0
$1,000
15.0%
$1,000
$2,000
15.0%
$500
$1,000
Same as
16.0%
$1,000
$2,000
16.0%
$2,000
$3,000
16.0%
$1,000
$1,500
Married Filing Separately
18.0%
$2,000
$4,000
17.0%
$3,000
$4,000
17.0%
$1,500
$2,000
20.0%
$4,000
$6,000
19.0%
$4,000
$8,000
19.0%
$2,000
$4,000
22.0%
$6,000
$8,000
22.0%
$8,000
$12,000
22.0%
$4,000
$6,000
25.0%
$8,000
$10,000
25.0%
$12,000
$16,000
25.0%
$6,000
$8,000
27.0%
$10,000
$12,000
28.0%
$16,000
$20,000