2024 Tax Rate Schedules
2024 Tax Rate Schedules
Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax. Instead, see the instructions for line 16.
Schedule X—Use if your filing status is Single.
If your taxable income is: Over-- | But not over-- | The tax is: |
---|---|---|
$0 | $11,600 | 10% of the amount over $0 |
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—Use if your filing status is Married filing jointly or Qualifying surviving spouse.
If your taxable income is: Over-- | But not over-- | The tax is: |
---|---|---|
$0 | 23,200 | 10% of the amount over $0 |
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—Use if your filing status is Married filing separately.
If your taxable income is: Over-- | But not over-- | The tax is: |
---|---|---|
$0 | 11,600 | 10% of the amount over $0 |
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 | 99,334.75 plus 37% of the amount over 365,600 |
Schedule Z—Use if your filing status is Head of household.
If your taxable income is: Over-- | But not over-- | The tax is: |
---|---|---|
$0 | 16,550 | 10% of the amount over $0 |
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 |