Schedule X – Single
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$11,600.00 |
10% of taxable income |
| $11,600.00 |
$47,150.00 |
$1,160.00 plus 12% of the amount over $11,600.00 |
| $47,150.00 |
$100,525.00 |
$5,426.00 plus 22% of the amount over $47,150.00 |
| $100,525.00 |
$191,950.00 |
$17,168.50 plus 24% of the amount over $100,525.00 |
| $191,950.00 |
$243,725.00 |
$39,110.50 plus 32% of the amount over $191,950.00 |
| $243,725.00 |
$609,350.00 |
$55,678.50 plus 35% of the amount over $243,725.00 |
| $609,350.00 |
no limit |
$183,647.25 plus 37% of the amount over $609,350.00 |
Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$23,200.00 |
10% of taxable income |
| $23,200.00 |
$94,300.00 |
$2,320.00 plus 12% of the amount over $23,200.00 |
| $94,300.00 |
$201,050.00 |
$10,852.00 plus 22% of the amount over $94,300.00 |
| $201,050.00 |
$383,900.00 |
$34,337.00 plus 24% of the amount over $201,050.00 |
| $383,900.00 |
$487,450.00 |
$78,221.00 plus 32% of the amount over $383,900.00 |
| $487,450.00 |
$731,200.00 |
$111,357.00 plus 35% of the amount over $487,450.00 |
| $731,200.00 |
no limit |
$196,669.50 plus 37% of the amount over $731,200.00 |
Schedule Y-2 – Married Filing Separately
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$11,600.00 |
10% of taxable income |
| $11,600.00 |
$47,150.00 |
$1,160.00 plus 12% of the amount over $11,600.00 |
| $47,150.00 |
$100,525.00 |
$5,426.00 plus 22% of the amount over $47,150.00 |
| $100,525.00 |
$191,950.00 |
$17,168.50 plus 24% of the amount over $100,525.00 |
| $191,950.00 |
$243,725.00 |
$39,110.50 plus 32% of the amount over $191,950.00 |
| $243,725.00 |
$365,600.00 |
$55,678.50 plus 35% of the amount over $243,725.00 |
| $365,600.00 |
no limit |
$98,334.75 plus 37% of the amount over $365,600.00 |
Schedule Z – Head of Household
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$16,550.00 |
10% of taxable income |
| $16,550.00 |
$63,100.00 |
$1,655.00 plus 12% of the amount over $16,550.00 |
| $63,100.00 |
$100,500.00 |
$7,241.00 plus 22% of the amount over $63,100.00 |
| $100,500.00 |
$191,950.00 |
$15,469.00 plus 24% of the amount over $100,500.00 |
| $191,950.00 |
$243,700.00 |
$37,417.00 plus 32% of the amount over $191,950.00 |
| $243,700.00 |
$609,350.00 |
$53,977.00 plus 35% of the amount over $243,700.00 |
| $609,350.00 |
no limit |
$181,954.50 plus 37% of the amount over $609,350.00 |
Source: Internal Revenue Service, 2024