Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption: 1988 to 2025

Changes from February 16, 2021 to December 6, 2021

This page shows textual changes in the document between the two versions indicated in the dates above. Textual matter removed in the later version is indicated with ~~red strikethrough~~ and textual matter added in the later version is indicated with blue.

Federal Individual Income Tax Brackets,
~~February 16~~December 6, 2021 , 2021
Standard Deduction, and Personal Exemption: Gary Guenther
1988 to ~~2021~~2022
Analyst in Public Finance Analyst in Public Finance

This report tracks changes in federal individual income tax brackets, the standard deduction, and This report tracks changes in federal individual income tax brackets, the standard deduction, and
the personal exemption since 1988. All three have been indexed for inflation since 1981. The the personal exemption since 1988. All three have been indexed for inflation since 1981. The

report also explains how certain tax provisions are adjusted for inflation. The table below shows report also explains how certain tax provisions are adjusted for inflation. The table below shows
the levels in the levels in ~~2020 for all income tax brackets, the personal exemption, and the standard deduction~~2022. .
Current statutory tax rates have evolved from the Tax Reform Act of 1986 (TRA86; P.L. 99-514) Current statutory tax rates have evolved from the Tax Reform Act of 1986 (TRA86; P.L. 99-514) and several tax laws and several tax laws
enacted since then. Of particular importance are the Omnibus Budget Reconciliation Act of 1990 (OBRA90; P.L. 101-508), enacted since then. Of particular importance are the Omnibus Budget Reconciliation Act of 1990 (OBRA90; P.L. 101-508),
the Omnibus Budget Reconciliation Act of 1993 (OBRA93; P.L. 103-66),the Omnibus Budget Reconciliation Act of 1993 (OBRA93; P.L. 103-66), the Economic Growth and Tax Relief the Economic Growth and Tax Relief
Reconciliation Act of 2001 (EGTRRA;Reconciliation Act of 2001 (EGTRRA; P.L. 107-16), the Tax Relief, Unemployment Insurance Reauthorization, and Job P.L. 107-16), the Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (TRUC; P.L. 111-312),Creation Act of 2010 (TRUC; P.L. 111-312), the American Taxpayer Relief Act of 2012 (ATRA, P.L. 112-240),the American Taxpayer Relief Act of 2012 (ATRA, P.L. 112-240), and the tax and the tax
rate changes in the 2017 tax revision (P.L. 115-97). rate changes in the 2017 tax revision (P.L. 115-97).
As shown in the table, there are seven statutory marginal individual income tax rates from 2018 to 2025: As shown in the table, there are seven statutory marginal individual income tax rates from 2018 to 2025: 10%, 12%, 22%, 10%, 12%, 22%,
24%, 32%, 35%, and 37%. Starting in 2026, these rates are scheduled to revert to their 2017 levels. Each rate applies to a 24%, 32%, 35%, and 37%. Starting in 2026, these rates are scheduled to revert to their 2017 levels. Each rate applies to a
different range of income, and the combination is known as a tax bracket. A taxpayer’s tax liability is the sum total of the tax different range of income, and the combination is known as a tax bracket. A taxpayer’s tax liability is the sum total of the tax
that results from the portion of her or his taxable income that falls in each applicable tax bracket. This means that someone’s that results from the portion of her or his taxable income that falls in each applicable tax bracket. This means that someone’s
average tax rate (i.e., total tax owed divided by total income) is less than her or his marginal tax rate (i.e., the tax on an average tax rate (i.e., total tax owed divided by total income) is less than her or his marginal tax rate (i.e., the tax on an
additional dollar of income), with the exception of taxpayers subject to the lowest marginal tax of 10%. For example, assume additional dollar of income), with the exception of taxpayers subject to the lowest marginal tax of 10%. For example, assume
an income tax with no deductions, exemptions, exclusions, and credits. If Mary has a taxable income of $20,000 and half of an income tax with no deductions, exemptions, exclusions, and credits. If Mary has a taxable income of $20,000 and half of
that amount is taxed at 10% and half at 15%, then her tax liability is equal to ($10,000 x 0.10) + ($10,000that amount is taxed at 10% and half at 15%, then her tax liability is equal to ($10,000 x 0.10) + ($10,000 x 0.15), or $2,500. x 0.15), or $2,500.
Mary’s average tax rate is 12.5%, while her marginal rate is 15%. Mary’s average tax rate is 12.5%, while her marginal rate is 15%.
More than 50 tax elements are indexed for inflation. These include the tax brackets, personal exemption, and standard More than 50 tax elements are indexed for inflation. These include the tax brackets, personal exemption, and standard
deduction addressed in this report. Indexation helps prevent bracket creep, which happens when someone’s tax liability deduction addressed in this report. Indexation helps prevent bracket creep, which happens when someone’s tax liability
increases because of rises in his or her nominal income while real income remains unchanged. Until 2018, indexation of these increases because of rises in his or her nominal income while real income remains unchanged. Until 2018, indexation of these
items was based on the Consumer Price Index for All Urban Consumersitems was based on the Consumer Price Index for All Urban Consumers (CPI-U). Congress permanently changed the (CPI-U). Congress permanently changed the
inflation adjustment mechanism to the Chained Consumer Price Index for All Urban Consumers (C-CPI-U), starting in 2018. inflation adjustment mechanism to the Chained Consumer Price Index for All Urban Consumers (C-CPI-U), starting in 2018.
Some experts believe that the latter index provides a more accurate measure of inflation among consumer goods and Some experts believe that the latter index provides a more accurate measure of inflation among consumer goods and ~~servic es~~services
than the CPI-U. than the CPI-U.
Personal Exemptions, Standard Deductions, Limitation on Itemized Deductions, Personal
Exemption Phaseout Thresholds, and Statutory Marginal Tax Rates, ~~2020~~2022
Personal Exemption and Phaseout:
$0 $0
(suspended through the end of 2025) (suspended through the end of 2025)
Standard Deduction:
Joint Joint
$ $~~24,800~~25,900
Single Single
$12, $12,~~400~~950
Head of Household Head of Household
$ $~~18,650~~19,400
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1, $1,~~300~~400
Single/Head of Household Single/Head of Household
$1, $1,~~650~~750
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Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

Limitation on Itemized Deductions:
Suspended through the end of 2025 Suspended through the end of 2025
Statutory Marginal Income Tax Rates, ~~2020~~2022
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $ $0 to $~~19,750~~20,550
10% of the amount over $0 10% of the amount over $0
over $ over $~~19,750 to $80,250~~
~~$1,975~~20,550 to $83,550 $2,055 + 12% of the amount over $ + 12% of the amount over $~~19,750~~
~~over $80,250 To $171,050~~
~~$9,235~~20,550 over $83,550 to $178,150 $9,615 + 22% of the amount over $ + 22% of the amount over $~~80,250~~83,550
over $ over $~~171,050 to $326,600~~
~~$29,211~~178,150 to $340,100 $30,427 + 24% of the amount over $ + 24% of the amount over $~~171,050~~178,150
over $ over $~~326,600 to $414,700~~
~~$66,543~~340,100 to $431,900 $69,295 + 32% of the amount over $ + 32% of the amount over $~~326,600~~340,100
over $ over $~~414,700 to $622,050~~
~~$94,735~~431,900 to $647,850 $98,671 + 35% of the amount over $ + 35% of the amount over $~~414,700~~431,900
over $ over $~~622,050~~
~~$167,307~~647,850 $174,253.50 + 37% of the amount over $.50 + 37% of the amount over $~~622,050~~647,850
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $ $0 to $~~9,875~~10,275
10% of the amount over $0 10% of the amount over $0
over $ over $~~9,875 to $40,125~~
~~$987~~10,275 to $41,775 $1,027.50 + 12% of the amount over $.50 + 12% of the amount over $~~9,875~~10,275
over $ over $~~40,125 to $85,525~~
~~$4,617~~41,775 to $89,075 $4,807.50 + 22% of the amount over.50 + 22% of the amount over ~~$40,125~~ $41,775
over $ over $~~85,525 to $163,300~~
~~$14,605~~89,075 to $170,050 $15,213.50 + 24% of the amount over $.50 + 24% of the amount over $~~85,525~~89,075
over $ over $~~163,300 to $207,350~~
~~$33,271~~170,050 to $215,950 $34,647.50 + 32% of the amount over $.50 + 32% of the amount over $~~163,300~~170,050
over $ over $~~207,350 to $518,400~~
~~$47,367~~215,950 to $539,900 $49,335.50 + 35% of the amount over $.50 + 35% of the amount over $~~207,350~~215,950
over $ over $~~518,400~~
~~$156,235~~539,900 $162,718 + 37% of the amount over $ + 37% of the amount over $~~518,400~~539,900
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $14, $0 to $14,~~100~~650
10% of the amount over $0 10% of the amount over $0
over $14, over $14,~~100 to $53,700~~
~~$1,410~~650 to $55,900 $1,465 + 12% of the amount over $14, + 12% of the amount over $14,~~100~~650
over $ over $~~53,700 to $85,500~~
~~$6,612~~55,900 to $89,050 $6,415 + 22% of the amount over + 22% of the amount over ~~$53,700~~ $55,900
over $ over $~~85,500 to $163,300~~
~~$13,15~~
889,050 to $170,050 $13,708 + 24% of the amount over $ + 24% of the amount over $~~85,500~~89,050
over $ over $~~163,300 to $207,350~~
~~$31,830~~170,050 to $215,950 $33,148 + 32% of the amount over $ + 32% of the amount over $~~163,300~~170,050
over $ over $~~207,350 to $518,400~~
~~$45,926~~215,950 to $539,900 $47,836 + 35% of the amount over $ + 35% of the amount over $~~207,350~~215,950
over $ over $~~518,400~~
~~$154,793~~539,900 $161,218.50 + 37% of the amount over $.50 + 37% of the amount over $~~518,400~~539,900
Source: IRS Revenue Procedure IRS Revenue Procedure ~~2019-44.~~

2021-45.

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link to page link to page 5354 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

Introduction
U.S. citizens and residents are subject to a federal income tax on their worldwide income.1 Their U.S. citizens and residents are subject to a federal income tax on their worldwide income.1 Their
taxable income is equal to gross income from numerous sources (including pass-through business taxable income is equal to gross income from numerous sources (including pass-through business
profits, long-term capital gains, and dividends) less certain exclusions, exemptions, and profits, long-term capital gains, and dividends) less certain exclusions, exemptions, and
deductions. A taxpayer’s adjusted gross income (AGI) is determined by subtracting certain deductions. A taxpayer’s adjusted gross income (AGI) is determined by subtracting certain
“above-the-line” deductions from gross income.2 Taxable income is determined by reducing a “above-the-line” deductions from gross income.2 Taxable income is determined by reducing a
taxpayer’s AGI by the standard deduction or the sum of that person’s itemized deductions, taxpayer’s AGI by the standard deduction or the sum of that person’s itemized deductions,
whichever is greater. Taxpayers who own a pass-through business (i.e., partnership, Subchapter S whichever is greater. Taxpayers who own a pass-through business (i.e., partnership, Subchapter S
corporation, limited liabilitycorporation, limited liability company, or sole proprietorship) may also be able to lower their company, or sole proprietorship) may also be able to lower their
taxable income by claimingtaxable income by claiming the deduction for pass-through business income under Internal the deduction for pass-through business income under Internal
Revenue Code (IRC) Section 199A. Then the applicable marginal tax rate is appliedRevenue Code (IRC) Section 199A. Then the applicable marginal tax rate is applied to determine to determine
an individual’san individual’s income tax liability.income tax liability. A taxpayer may face additional tax liabilityA taxpayer may face additional tax liability if she or he is if she or he is
subject to the alternative minimum tax.3 The tax owed may be reduced by any credits (e.g., subject to the alternative minimum tax.3 The tax owed may be reduced by any credits (e.g.,
earned income tax credit and child tax credit) a taxpayer is earned income tax credit and child tax credit) a taxpayer is ~~al owed~~allowed to claim. to claim.
This report focuses on several elements of this process that affect most individual taxpayers. This report focuses on several elements of this process that affect most individual taxpayers.
~~Specifical y~~Specifically, it tracks changes between 1988 and , it tracks changes between 1988 and ~~2021~~2022 in statutory marginal individual in statutory marginal individual income tax income tax
rates and the income ranges to which the rates apply (known as tax brackets); the personal rates and the income ranges to which the rates apply (known as tax brackets); the personal
exemption and associated limitations for high-income taxpayers; the standard deduction; and exemption and associated limitations for high-income taxpayers; the standard deduction; and
limits on itemized deductions for high-income taxpayers. The report is intended to serve as a limits on itemized deductions for high-income taxpayers. The report is intended to serve as a
reference source for federal taxation of individual income going back to the Tax Reform Act of reference source for federal taxation of individual income going back to the Tax Reform Act of
1986 (P.L. 99-514). 1986 (P.L. 99-514).
The report begins with a brief overview of the role these elements play in determining tax liability The report begins with a brief overview of the role these elements play in determining tax liability
under the regular income tax. (It does not cover situations involving more complicated tax under the regular income tax. (It does not cover situations involving more complicated tax
calculations, such as income subject to the alternative minimum tax or income from long-term calculations, such as income subject to the alternative minimum tax or income from long-term
capital gains.) The report then considers the rationale for indexing elements of the individual capital gains.) The report then considers the rationale for indexing elements of the individual
income tax for inflation, and of the mechanism for doing so under current law. The final section income tax for inflation, and of the mechanism for doing so under current law. The final section
tracks changes in the personal exemption and limitations on it, the standard deduction and tracks changes in the personal exemption and limitations on it, the standard deduction and
limitations on itemized deductions, and statutory tax rates and brackets from 1988 to limitations on itemized deductions, and statutory tax rates and brackets from 1988 to ~~2021,~~
2022, through a series of tables. through a series of tables.
A An Appendix identifies federal tax laws going back to P.L. 99-514 that introduced the changes in identifies federal tax laws going back to P.L. 99-514 that introduced the changes in
the tax elements tracked here. The current federal income tax is a product of the Tax Reform Act the tax elements tracked here. The current federal income tax is a product of the Tax Reform Act
of 1986, changes in tax law since then notwithstanding.of 1986, changes in tax law since then notwithstanding.

1 For more information on the taxation of noncitizen resident, see CRS1 For more information on the taxation of noncitizen resident, see CRS Report R43840, Report R43840, Federal Income Taxes and
Noncitizens: Frequently Asked Questions, by Erika K. Lunder and Margot L. Crandall-Hollick. , by Erika K. Lunder and Margot L. Crandall-Hollick.
2 2 ~~T hese~~These deductions include deductions include trade or businesstrade or business expenses, losses from the sale or exchange of property, contributions to a expenses, losses from the sale or exchange of property, contributions to a
qualifiedqualified retirement plan by a self-employed individual,retirement plan by a self-employed individual, contributions to qualifiedcontributions to qualified ~~individual~~ individual retirement accounts, and retirement accounts, and
certain education costs. In 2020 and 2021, taxpayers who claim the standard deduction (or nonitemizers) may be able to certain education costs. In 2020 and 2021, taxpayers who claim the standard deduction (or nonitemizers) may be able to
claim a deduction for charitable cash contributions. For more details, seeclaim a deduction for charitable cash contributions. For more details, see ~~CRS~~ CRS Insight IN11420, Insight IN11420, ~~Tem porary~~
~~Enhancem ents~~Temporary Enhancements to Charitable Contributions Deductions in the CARES Act, by Jane G., by Jane G. Gravelle, and CRSGravelle, and CRS Report Report
R46649, R46649, The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260, by , by
Molly F. Sherlock et al. Molly F. Sherlock et al.
3 For more information on the alternative minimum tax for individuals, see CRS3 For more information on the alternative minimum tax for individuals, see CRS In FocusIn Focus IF10705, IF10705, Tax Reform: The
Alternative ~~Minim um~~ Minimum Tax, by Donald J. Marples. , by Donald J. Marples.
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Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

Overview of Key Individual Income Tax Elements
Tax Rates and Brackets
At the core of the federal individualAt the core of the federal individual income tax are the tax brackets and their corresponding rates. income tax are the tax brackets and their corresponding rates.
A bracket denotes the range of taxable income to which a particular statutory tax rate applies. A bracket denotes the range of taxable income to which a particular statutory tax rate applies. Al
All taxable income within a bracket is taxed at that rate. A person’s tax liabilitytaxable income within a bracket is taxed at that rate. A person’s tax liability before credits is the before credits is the
sum total of the tax liabilitysum total of the tax liability for brackets over which that person’s taxable income is distributed. for brackets over which that person’s taxable income is distributed.
For example, assume a single filer has a taxable income in 2020 of $20,000. Her first $10,000 is For example, assume a single filer has a taxable income in 2020 of $20,000. Her first $10,000 is
taxed at 10% and the second $10,000 is taxed at 15%, giving her a tax liabilitytaxed at 10% and the second $10,000 is taxed at 15%, giving her a tax liability of $2,500: of $2,500:
($10,000 x 0.1) + ($10,000 x 0.15) = ($1,000 + $1,500) = $2,500. Consequently, the average tax ($10,000 x 0.1) + ($10,000 x 0.15) = ($1,000 + $1,500) = $2,500. Consequently, the average tax
rate (12.5%) is lower than the top marginal rate (15%) that applies to her income.4 Tax brackets rate (12.5%) is lower than the top marginal rate (15%) that applies to her income.4 Tax brackets
are adjusted for inflation each year, and individualare adjusted for inflation each year, and individual income tax rates are progressive, which means income tax rates are progressive, which means
that the rate increases with income. that the rate increases with income.
Personal Exemption
Before 2018, each taxpayer was Before 2018, each taxpayer was ~~al owed~~allowed to reduce gross income by a fixed amount (i.e., an to reduce gross income by a fixed amount (i.e., an
exemption) for herself or himself, a spouse, and exemption) for herself or himself, a spouse, and ~~al qualified~~ all qualified dependents. The amount of the dependents. The amount of the
exemption was the same for every individual and indexed for inflation. In 2017, the amount was exemption was the same for every individual and indexed for inflation. In 2017, the amount was
$4,050 per person. Under current law, the personal exemption is $0 from 2018 through 2025, but $4,050 per person. Under current law, the personal exemption is $0 from 2018 through 2025, but
~~it wil~~ it will be reinstated starting in 2026, assuming no legislative changes. For be reinstated starting in 2026, assuming no legislative changes. For al all but three years but three years
(2010-2012) from 1991 to 2017, the exemption phased out for taxpayers with income above a (2010-2012) from 1991 to 2017, the exemption phased out for taxpayers with income above a
threshold amount.threshold amount.
Itemized Deductions and the Standard Deduction
In computing taxable income, individualsIn computing taxable income, individuals ~~are al owed~~ are allowed to reduce their gross income by either the to reduce their gross income by either the
standard deduction or the sum of itemized deductions, whichever amount is larger. The standard standard deduction or the sum of itemized deductions, whichever amount is larger. The standard
deduction varies by filing status and is indexed for inflation. In deduction varies by filing status and is indexed for inflation. In ~~2020~~2022, the basic deduction is , the basic deduction is
$12,$12,~~400~~950 for single filers and married persons filing separately, $ for single filers and married persons filing separately, $~~18,650~~19,400 for a head of household, for a head of household,
and $and $~~24,800~~25,900 for a married couple filing jointly and surviving spouses. Taxpayers who are 65 or for a married couple filing jointly and surviving spouses. Taxpayers who are 65 or
older and/or blind are eligibleolder and/or blind are eligible for an additional standard deduction. In for an additional standard deduction. In ~~2020~~2022, that amount is , that amount is
~~$1,300~~$1,400 for each spouse among joint filers and $1, for each spouse among joint filers and $1,~~650~~750 for a single filer or head of household. for a single filer or head of household.
In lieu of the standard deduction, a taxpayer may itemize certain deductions. In In lieu of the standard deduction, a taxpayer may itemize certain deductions. In ~~2020~~2022, these , these
deductions include up to $10,000 for a combination of state and local property taxes and state and deductions include up to $10,000 for a combination of state and local property taxes and state and
local sales or income taxes paid;5 home mortgage interest paid on mortgage debt of $750,000 or local sales or income taxes paid;5 home mortgage interest paid on mortgage debt of $750,000 or
less;6 eligibleless;6 eligible charitable contributions; certain investment interest; medical expenses above 7.5% charitable contributions; certain investment interest; medical expenses above 7.5%
of a person’s adjusted gross income (AGI); and casualty and theft losses related to of a person’s adjusted gross income (AGI); and casualty and theft losses related to ~~federal y~~federally
declared disasters in excess of both 10% of AGI and $100 per loss.7 Before 2018, taxpayers were declared disasters in excess of both 10% of AGI and $100 per loss.7 Before 2018, taxpayers were
also also ~~al owed~~allowed a deduction for a deduction for ~~miscel aneous~~miscellaneous itemized deductions (e.g., certain job-related expenses itemized deductions (e.g., certain job-related expenses
not paid by an employer) above 2% of AGI, but the 2017 tax revision (P.L. 115-97) suspended it not paid by an employer) above 2% of AGI, but the 2017 tax revision (P.L. 115-97) suspended it

4 For more information on the difference between marginal and average income tax rates, see4 For more information on the difference between marginal and average income tax rates, see ~~CRS~~ CRS Report R44787, Report R44787,
Statutory, Average, and Effective Marginal Tax Rates in the Federal Individual ~~Incom e Tax: Backg round~~Income Tax: Background and Analysis, ,
by Molly F. Sherlock. by Molly F. Sherlock.
5 See 5 See ~~CRS~~ CRS Report R46246, Report R46246, The SALT Cap: Overview and Analysis, by Grant A. Driessen and Joseph S., by Grant A. Driessen and Joseph S. Hughes. Hughes.
6 For more information, see CRS6 For more information, see CRS In FocusIn Focus IF11540, IF11540, The Mortgage Interest Deduction, by Mark P. Keightley. , by Mark P. Keightley.
7 See7 See ~~CRS~~ CRS Report R45864, Report R45864, Tax Policy and Disaster Recovery, by Molly F. Sherlock and Jennifer , by Molly F. Sherlock and Jennifer ~~T eefy~~Teefy. .
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from 2018 through 2025. Like the personal exemption, total itemized deductions began to phase from 2018 through 2025. Like the personal exemption, total itemized deductions began to phase
out from 1991 to 2017 (except for 2010-2012) for higher-income taxpayers when their income out from 1991 to 2017 (except for 2010-2012) for higher-income taxpayers when their income
exceeded a threshold amount. This amount varied by filing status. exceeded a threshold amount. This amount varied by filing status.
Inflation, Bracket Creep, and Indexation
Tax brackets, the personal exemption (unavailable from 2018 to 2025), and the standard Tax brackets, the personal exemption (unavailable from 2018 to 2025), and the standard
deduction have been indexed for inflation since 1981. Indexing prevents individuals from moving deduction have been indexed for inflation since 1981. Indexing prevents individuals from moving
into a higher tax bracket because of inflation, not because of increases in their real income, a into a higher tax bracket because of inflation, not because of increases in their real income, a
process known as bracket creep. The mechanism for indexation was the Consumer Price Index process known as bracket creep. The mechanism for indexation was the Consumer Price Index
for Urban Consumers (CPI-U) until 2018. Since then, a different consumer price index is being for Urban Consumers (CPI-U) until 2018. Since then, a different consumer price index is being
used to make inflation adjustments: the Chained CPI-U (C-CPI-U). Some believe that the C-CPI-used to make inflation adjustments: the Chained CPI-U (C-CPI-U). Some believe that the C-CPI-
U provides a more accurate measure of the rate of price change for consumer products and U provides a more accurate measure of the rate of price change for consumer products and
services than the CPI-U.8 services than the CPI-U.8
During periods of rising or relatively During periods of rising or relatively high inflation, a progressive income tax based only on tax high inflation, a progressive income tax based only on tax
brackets measured in current (or nominal) dollars may lead to unintended tax increases. This can brackets measured in current (or nominal) dollars may lead to unintended tax increases. This can
happen when nominal incomes rise faster than real incomes, pushing taxpayers into higher tax happen when nominal incomes rise faster than real incomes, pushing taxpayers into higher tax
brackets through bracket creep. The process can lead to larger individualbrackets through bracket creep. The process can lead to larger individual income tax burdens than income tax burdens than
what lawmakers may have intended when they established statutory rates. Without indexation of what lawmakers may have intended when they established statutory rates. Without indexation of
key income tax elements, many taxpayers might be affected by bracket creep.key income tax elements, many taxpayers might be affected by bracket creep.
The effects of inflation on income tax liabilities The effects of inflation on income tax liabilities can be considerable, even in periods of low can be considerable, even in periods of low
inflation. inflation. ~~According~~For example, according to the Bureau of Labor Statistics, $1,000 in July 1988 had the buying power to the Bureau of Labor Statistics, $1,000 in July 1988 had the buying power
of $2,186.51 in July 2020, using the CPI-U to adjust for inflation.9 Although year-to-year changes of $2,186.51 in July 2020, using the CPI-U to adjust for inflation.9 Although year-to-year changes
in general price levels have been relativelyin general price levels have been relatively ~~smal~~ small in recent years, they in recent years, they ~~eventual y~~ eventually can make a can make a
substantial difference through the process of compounding.substantial difference through the process of compounding.
Congress added indexation to the individual Congress added indexation to the individual income tax as a part of the package of statutory tax income tax as a part of the package of statutory tax
rate reductions included in the Economic Recovery Tax Act of 1981. The relatively high U.S. rate reductions included in the Economic Recovery Tax Act of 1981. The relatively high U.S.
inflation rate at the time had an effect on congressional deliberations on the benefits of tax inflation rate at the time had an effect on congressional deliberations on the benefits of tax
indexation.10 As the Joint Committee on Taxation noted in its explanation of the act: indexation.10 As the Joint Committee on Taxation noted in its explanation of the act:
The Congress believed that “automatic” tax increases resulting from the effects of inflation The Congress believed that “automatic” tax increases resulting from the effects of inflation
were unfair to taxpayers, since their tax burden as a percentage of income could increasewere unfair to taxpayers, since their tax burden as a percentage of income could increase
during intervals between tax reduction legislation, with an adverse effect on incentives to during intervals between tax reduction legislation, with an adverse effect on incentives to
workwork ~~and invest. In addition, the Federal Government was provided with an~~ and invest. In addition, the Federal Government was provided with an automatic automatic
increase in its aggregate revenue, which in turn created pressure for further increase in its aggregate revenue, which in turn created pressure for further ~~s pending~~spending.11 .11
For tax years before 2018, the inflation adjustment was based on the percentage by which the For tax years before 2018, the inflation adjustment was based on the percentage by which the
average CPI-U in the 12 months ending on August 31 of the preceding year exceeded the average average CPI-U in the 12 months ending on August 31 of the preceding year exceeded the average
CPI-U during a 12-month base period. Not CPI-U during a 12-month base period. Not al all indexed tax elements used the same base period.indexed tax elements used the same base period.

~~8 CRS~~ 8 CRS Report R43347, Report R43347, Budgetary and Distributional Effects of Adopting the Chained CPI, by Donald J. Marples. , by Donald J. Marples.
9 Bureau9 Bureau of Labor Statistics, of Labor Statistics, CPI Inflation Calculator, http://www.bls.gov/data/inflation_calculator.htm/. http://www.bls.gov/data/inflation_calculator.htm/.
10 10 ~~T he~~The CPI-U rose 8.92% in 1981, following a rise of 12.51% in the previous year. By contrast, the average U.S. CPI-U rose 8.92% in 1981, following a rise of 12.51% in the previous year. By contrast, the average U.S.
inflation rate, as measuredinflation rate, as measured by the CPI-U, from 1980 to 2019 was 2.96%. by the CPI-U, from 1980 to 2019 was 2.96%.
11 U.S. 11 U.S. Congress, Joint Committee on Congress, Joint Committee on ~~T axation~~Taxation, , General Explanation of the Economic Recovery Tax Act of 1981, JCS- JCS-
71-81, December 31, 1981, as redistributed71-81, December 31, 1981, as redistributed by CCHby CCH Internet Tax Research NetWork.Internet Tax Research NetWork.
Congressional Research Service Congressional Research Service

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Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

For tax years beginning in 2018 and thereafter, a different price index is being used to adjust the For tax years beginning in 2018 and thereafter, a different price index is being used to adjust the
values of income tax elements for inflation. Under P.L. 115-97, the Chained Consumer Price values of income tax elements for inflation. Under P.L. 115-97, the Chained Consumer Price
Index for Index for Al All Urban Consumers (C-CPI-U) permanently replaced the CPI-U for this purpose. Urban Consumers (C-CPI-U) permanently replaced the CPI-U for this purpose.
Some analysts have argued that the CPI-U overstated rises in the cost of living because it did not Some analysts have argued that the CPI-U overstated rises in the cost of living because it did not
account for changes consumers made in their buying patterns when the prices of certain items in account for changes consumers made in their buying patterns when the prices of certain items in
the standard market basket went up or down. Not accounting for this substitution effect tended to the standard market basket went up or down. Not accounting for this substitution effect tended to
overstate the impact of inflation on consumers over time. overstate the impact of inflation on consumers over time.
The C-CPI-U may be better at capturing changes in consumer spending patterns in response to The C-CPI-U may be better at capturing changes in consumer spending patterns in response to
price increases or decreases.12 The index compares details about what a consumer buys in the price increases or decreases.12 The index compares details about what a consumer buys in the
period before a price change with details about what he or she buys in the period after the change. period before a price change with details about what he or she buys in the period after the change.
In essence, with the C-CPI-U, the BLS calculates one measure of inflation for the first-period In essence, with the C-CPI-U, the BLS calculates one measure of inflation for the first-period
basket and a second measure of inflation for the second-period basket and then takes the average. basket and a second measure of inflation for the second-period basket and then takes the average.
The C-CPI-U does this every month, creating an index that links consumer demand changes from The C-CPI-U does this every month, creating an index that links consumer demand changes from
month to month and thus tracks shifts in consumer buying patterns over time and among basket month to month and thus tracks shifts in consumer buying patterns over time and among basket
items.items.
Because the C-CPI-U accounts for the tendency of consumers to substitute cheaper items for Because the C-CPI-U accounts for the tendency of consumers to substitute cheaper items for
items whose prices have risen, it produces lower estimates of the rate of increase in the cost of items whose prices have risen, it produces lower estimates of the rate of increase in the cost of
livingliving over time than the CPI-U does. From 2000 to 2019, the annual average C-CPI-U rose by over time than the CPI-U does. From 2000 to 2019, the annual average C-CPI-U rose by
41.0%, while the CPI-U’s annual average increased by 48.5%. 41.0%, while the CPI-U’s annual average increased by 48.5%.
Using the C-CPI-U to adjust tax elements for inflation raises the concern that bracket creep may Using the C-CPI-U to adjust tax elements for inflation raises the concern that bracket creep may
occur more often than it would if the CPI-U were used for inflation adjustment. Because the C-occur more often than it would if the CPI-U were used for inflation adjustment. Because the C-
CPI-U increases more slowly than the CPI-U, tax bracket thresholds are likely to rise by CPI-U increases more slowly than the CPI-U, tax bracket thresholds are likely to rise by ~~smal er~~
smaller amounts from one year to the next. In this case, more taxpayers would be at risk of moving into amounts from one year to the next. In this case, more taxpayers would be at risk of moving into
higher tax brackets than they would under the CPI-U. Accelerated bracket creep would result in higher tax brackets than they would under the CPI-U. Accelerated bracket creep would result in
an increase in federal tax revenue over time, an increase in federal tax revenue over time, al all other things being equal. The Joint Committee on other things being equal. The Joint Committee on
Taxation has estimated that the revenue gain from switching to the C-CPI-U Taxation has estimated that the revenue gain from switching to the C-CPI-U ~~wil~~ will total $134 total $134
~~bil ion~~ billion from FY2018 to FY2027.13 from FY2018 to FY2027.13
Although indexing in general may complicate the calculation of the individual Although indexing in general may complicate the calculation of the individual income tax, this income tax, this
effect is arguably a minor concern in light of indexing’s benefits to taxpayers over time. The year-effect is arguably a minor concern in light of indexing’s benefits to taxpayers over time. The year-
to-year changes in dollar amounts have been relativelyto-year changes in dollar amounts have been relatively ~~smal~~ small in recent years, perhaps making the in recent years, perhaps making the
effects of indexing less apparent. If the U.S. inflation rate were to greatly increase, however, effects of indexing less apparent. If the U.S. inflation rate were to greatly increase, however,
indexation would reduce the likelihoodindexation would reduce the likelihood that many taxpayers would face large, unexpected that many taxpayers would face large, unexpected
changes in their tax liabilitychanges in their tax liability even if their real incomes were to remain unchanged. even if their real incomes were to remain unchanged.
Since 1981, when Congress first authorized indexing of various individual Since 1981, when Congress first authorized indexing of various individual income tax elements income tax elements
for inflation, the list of indexed elements has expanded and now contains more than 50 tax items. for inflation, the list of indexed elements has expanded and now contains more than 50 tax items.
Not Not al all of the items pertain to individuals, and not of the items pertain to individuals, and not al all elements of the individualelements of the individual income tax are income tax are
indexed for inflation. indexed for inflation.

~~12 CRS~~ 12 CRS Report RL32293, Report RL32293, The Chained Consumer Price Index: What Is It and Would It Be Appropriate for Cost-of-
Living ~~Adjustm ents~~Adjustments?, by Julie, by Julie M. Whittaker. M. Whittaker.
13 U.S.13 U.S. Congress, Joint Committee on Congress, Joint Committee on ~~T axation~~Taxation, , General Explanation of P.L. 115-97, JCS-1-18 (Washington: GPO, P.L. 115-97, JCS-1-18 (Washington: GPO,
2018), p. 434. 2018), p. 434.
Congressional Research Service Congressional Research Service

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Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

Tax Tables from 1988 to ~~2021~~
2022 The following tables present the personal exemption and phaseout threshold amounts, standard The following tables present the personal exemption and phaseout threshold amounts, standard
deductions, limitations on itemized deductions, and statutory marginal tax rates schedules for deductions, limitations on itemized deductions, and statutory marginal tax rates schedules for
~~each tax year from 2021 back to 1988.~~
~~Table 1~~each tax year from 2021 back to 1988. Table 1. Personal Exemptions, Standard Deductions, Limitation on Itemized Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax Rates, 2022 Personal Exemption and Phaseout: $0 (suspended through the end of 2025) Standard Deduction: Joint $25,900 Single $12,950 Head of Household $19,400 Additional Standard Deduction for the Elderly or the Blind: Joint (each spouse) $1,400 Single/Head of Household $1,750 Limitation on Itemized Deductions: Suspended through the end of 2025 Statutory Marginal Income Tax Rates, 2022 Joint Returns If taxable income is: Then, tax is: $0 to $20,550 10% of the amount over $0 over $20,550 to $83,550 $2,055 + 12% of the amount over $20,550 over $83,550 to $178,150 $9,615 + 22% of the amount over $83,550 over $178,150 to $340,100 $30,427 + 24% of the amount over $178,150 over $340,100 to $431,900 $69,295 + 32% of the amount over $340,100 over $431,900 to $647,850 $98,671 + 35% of the amount over $431,900 over $647,850 $174,253.50 + 37% of the amount over $647,850 Single Returns If taxable income is: Then, tax is: $0 to $10,275 10% of the amount over $0 over $10,275 to $41,775 $1,027.50 + 12% of the amount over $10,275 over $41,775 to $89,075 $4,807.50 + 22% of the amount over $41,775 over $89,075 to $170,050 $15,213.50 + 24% of the amount over $89,075 over $170,050 to $215,950 $34,647.50 + 32% of the amount over $170,050 over $215,950 to $539,900 $49,335.50 + 35% of the amount over $215,950 over $539,900 $162,718 + 37% of the amount over $539,900 Congressional Research Service 5 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Head-of-Household Returns If taxable income is: Then, tax is: $0 to $14,650 10% of the amount over $0 over $14,650 to $55,900 $1,465 + 12% of the amount over $14,650 over $55,900 to $89,050 $6,415 + 22% of the amount over $55,900 over $89,050 to $170,050 $13,708 + 24% of the amount over $89,050 over $170,050 to $215,950 $33,148 + 32% of the amount over $170,050 over $215,950 to $539,900 $47,836 + 35% of the amount over $215,950 over $539,900 $161,218.50 + 37% of the amount over $539,900 Source: IRS Revenue Procedure 2021-45. Table 2. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2021
Personal Exemption and Phaseout:
$0 $0
(suspended through the end of 2025) (suspended through the end of 2025)
Standard Deduction:
Joint Joint
$25,100 $25,100
Single Single
$12,550 $12,550
Head of Household Head of Household
$18,800 $18,800
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,350 $1,350
Single/Head of Household Single/Head of Household
$1,700 $1,700
Limitation on Itemized Deductions:
Suspended through the end of 2025 Suspended through the end of 2025
Statutory Marginal Income Tax Rates, 2021
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $19,900 $0 to $19,900
10% of the amount over $0 10% of the amount over $0
over $19,900 to $81,050 over $19,900 to $81,050
$1,990 + 12% of the amount over $19,900 $1,990 + 12% of the amount over $19,900
over $81,050 to $172,750 over $81,050 to $172,750
$9,328 + 22% of the amount over $81,050 $9,328 + 22% of the amount over $81,050
over $172,750 to $329,850 over $172,750 to $329,850
$29,502 + 24% of the amount over $172,750 $29,502 + 24% of the amount over $172,750
over $329,850 to $418,850 over $329,850 to $418,850
$67,206 + 32% of the amount over $329,850 $67,206 + 32% of the amount over $329,850
over $418,850 to $628,300 over $418,850 to $628,300
$95,686 + 35% of the amount over $418,850 $95,686 + 35% of the amount over $418,850
over $628,300 over $628,300
$168,993.50 + 37% of the amount over $628,300 $168,993.50 + 37% of the amount over $628,300
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,950 $0 to $9,950
10% of the amount over $0 10% of the amount over $0
over $9,950 to $40,525 over $9,950 to $40,525
$995 + 12% of the amount over $9,950 $995 + 12% of the amount over $9,950
over $40,525 to $86,375 over $40,525 to $86,375
$4,664 + 22% of the amount over $40,525 $4,664 + 22% of the amount over $40,525
Congressional Research Service 6 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $86,375 to $164,900 over $86,375 to $164,900
$14,751+ 24% of the amount over $86,375 $14,751+ 24% of the amount over $86,375
over $164,900 to $209,400 over $164,900 to $209,400
$33,603 + 32% of the amount over $164,900 $33,603 + 32% of the amount over $164,900
over $209,400 to $523,600 over $209,400 to $523,600
$47,843 + 35% of the amount over $209,400 $47,843 + 35% of the amount over $209,400
over $523,600 over $523,600
$157,804.25 + 37% of the amount over $523,600 $157,804.25 + 37% of the amount over $523,600
~~Congressional Research Service~~

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~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Head-of-Household~~ Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $14,200 $0 to $14,200
10% of the amount over $0 10% of the amount over $0
over $14,200 to $54,200 over $14,200 to $54,200
$1,420 + 12% of the amount over $14,200 $1,420 + 12% of the amount over $14,200
over $54,200 to $86,350 over $54,200 to $86,350
$6,220 + 22% of the amount over $54,200 $6,220 + 22% of the amount over $54,200
over $86,350 to $164,900 over $86,350 to $164,900
$13,293 + 24% of the amount over $86,350 $13,293 + 24% of the amount over $86,350
over $164,900 to $209,400 over $164,900 to $209,400
$32,415 + 32% of the amount over $164,900 $32,415 + 32% of the amount over $164,900
over $209,400 to $523,600 over $209,400 to $523,600
$46,385 + 35% of the amount over $209,400 $46,385 + 35% of the amount over $209,400
over $523,600 over $523,600
$156,355 + 37% of the amount over $523,600 $156,355 + 37% of the amount over $523,600
Source: IRS Revenue Procedure 2020-45. IRS Revenue Procedure 2020-45.
Table 23. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2020
Personal Exemption and Phaseout:
$0 $0
(suspended through the end of 2025) (suspended through the end of 2025)
Standard Deduction:
Joint Joint
$24,800 $24,800
Single Single
$12,400 $12,400
Head of Household Head of Household
$18,650 $18,650
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,300 $1,300
Single/Head of Household Single/Head of Household
$1,650 $1,650
Limitation on Itemized Deductions:
Suspended through the end of 2025 Suspended through the end of 2025
Statutory Marginal Income Tax Rates, 2020
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $19,750 $0 to $19,750
10% of the amount over $0 10% of the amount over $0
over $19,750 to $80,250 over $19,750 to $80,250
$1,975 + 12% of the amount over $19,750 $1,975 + 12% of the amount over $19,750
over $80,250 to $171,050 over $80,250 to $171,050
$9,235 + 22% of the amount over $80,250 $9,235 + 22% of the amount over $80,250
over $171,050 to $326,600 over $171,050 to $326,600
$29,211 + 24% of the amount over $171,050 $29,211 + 24% of the amount over $171,050
over $326,600 to $414,700 over $326,600 to $414,700
$66,543 + 32% of the amount over $326,600 $66,543 + 32% of the amount over $326,600
over $414,700 to $622,050 over $414,700 to $622,050
$94,735 + 35% of the amount over $414,700 $94,735 + 35% of the amount over $414,700
over $622,050 over $622,050
$167,307.50 + 37% of the amount over $622,050 $167,307.50 + 37% of the amount over $622,050
Congressional Research Service 7 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,875 $0 to $9,875
10% of the amount over $0 10% of the amount over $0
over $9,875 to $40,125 over $9,875 to $40,125
$987.50 + 12% of the amount over $9,875 $987.50 + 12% of the amount over $9,875
over $40,125 to $85,525 over $40,125 to $85,525
$4,617.50 + 22% of the amount over $4,617.50 + 22% of the amount over ~~$40,125~~
~~Congressional Research Service~~

6

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

$40,125 over $85,525 to $163,300 over $85,525 to $163,300
$14,605.50 + 24% of the amount over $85,525 $14,605.50 + 24% of the amount over $85,525
over $163,300 to $207,350 over $163,300 to $207,350
$33,271.50 + 32% of the amount over $163,300 $33,271.50 + 32% of the amount over $163,300
over $207,350 to $518,400 over $207,350 to $518,400
$47,367.50 + 35% of the amount over $207,350 $47,367.50 + 35% of the amount over $207,350
over $518,400 over $518,400
$156,235 + 37% of the amount over $518,400 $156,235 + 37% of the amount over $518,400
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $14,100 $0 to $14,100
10% of the amount over $0 10% of the amount over $0
over $14,100 to $53,700 over $14,100 to $53,700
$1,410 + 12% of the amount over $14,100 $1,410 + 12% of the amount over $14,100
over $53,700 to $85,500 over $53,700 to $85,500
$6,612 + 22% of the amount over $53,700 $6,612 + 22% of the amount over $53,700
over $85,500 to $163,300 over $85,500 to $163,300
$13,158 $13,158 + 24% of the amount over+ 24% of the amount over $85,500 $85,500
over $163,300 to $207,350 over $163,300 to $207,350
$31,830 + 32% of the amount over $163,300 $31,830 + 32% of the amount over $163,300
over $207,350 to $518,400 over $207,350 to $518,400
$45,926 + 35% of the amount over $207,350 $45,926 + 35% of the amount over $207,350
over $518,400 over $518,400
$154,793.50 + 37% of the amount over $518,400 $154,793.50 + 37% of the amount over $518,400
Source: IRS Revenue Procedure 2019-44. IRS Revenue Procedure 2019-44.
Table 34. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2019
Personal Exemption and Phaseout:
$0 $0
(suspended through the end of 2025) (suspended through the end of 2025)
Standard Deduction:
Joint Joint
$24,400 $24,400
Single Single
$12,200 $12,200
Head of Household Head of Household
$18,350 $18,350
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,300 $1,300
Single/Head of Household Single/Head of Household
$1,650 $1,650
Limitation on Itemized Deductions:
Suspended through the end of 2025 Suspended through the end of 2025
Statutory Marginal Income Tax Rates, 2019
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $19,400 $0 to $19,400
10% of the amount over $0 10% of the amount over $0
over $19,400 to $78,950 over $19,400 to $78,950
$1,940 + 12% of the amount over $19,400 $1,940 + 12% of the amount over $19,400
over $78,950 To $168,400 over $78,950 To $168,400
$9,086 + 22% of the amount over $78,950 $9,086 + 22% of the amount over $78,950
Congressional Research Service 8 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $168,400 to $321,450 over $168,400 to $321,450
$28,675 + 24% of the amount over $168,400 $28,675 + 24% of the amount over $168,400
over $321,450 to $408,200 over $321,450 to $408,200
$65,497 + 32% of the amount over $321,450 $65,497 + 32% of the amount over $321,450
over $408,200 to $612,350 over $408,200 to $612,350
$93,257 + 35% of the amount over $408,200 $93,257 + 35% of the amount over $408,200
over $612,350 over $612,350
$164,709.50 + 37% of the amount over $612,350 $164,709.50 + 37% of the amount over $612,350
~~Congressional Research Service~~

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~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,700 $0 to $9,700
10% of the amount over $0 10% of the amount over $0
over $9,700 to $39,475 over $9,700 to $39,475
$970 + 12% of the amount over $9,700 $970 + 12% of the amount over $9,700
over $39,475 to $84,200 over $39,475 to $84,200
$4543 + 22% of the amount over $39,475 $4543 + 22% of the amount over $39,475
over $84,200 to $160,725 over $84,200 to $160,725
$14,382.50 + 24% of the amount over $84,200 $14,382.50 + 24% of the amount over $84,200
over $160,725 to $204,100 over $160,725 to $204,100
$32,748.50 + 32% of the amount over $160,725 $32,748.50 + 32% of the amount over $160,725
over $204,100 to $510,300 over $204,100 to $510,300
$46,628.50 + 35% of the amount over $204,100 $46,628.50 + 35% of the amount over $204,100
over $510,300 over $510,300
$153,798.50 + 37% of the amount over $510,300 $153,798.50 + 37% of the amount over $510,300
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $13,850 $0 to $13,850
10% of the amount over $0 10% of the amount over $0
over $13,850 to $52,850 over $13,850 to $52,850
$1,385 + 12% of the amount over $13,850 $1,385 + 12% of the amount over $13,850
over $52,850 to $84,200 over $52,850 to $84,200
$6,065 + 22% of the amount over $52,850 $6,065 + 22% of the amount over $52,850
over $84,200 to $160,700 over $84,200 to $160,700
$12,962 + 24% of the amount over $84,200 $12,962 + 24% of the amount over $84,200
over $160,700 to $204,100 over $160,700 to $204,100
$31,322 + 32% of the amount over $160,700 $31,322 + 32% of the amount over $160,700
over $204,100 to $510,300 over $204,100 to $510,300
$45,210 + 35% of the amount over $204,100 $45,210 + 35% of the amount over $204,100
over $510,300 over $510,300
$152,380 + 37% of the amount over $510,300 $152,380 + 37% of the amount over $510,300
Source: IRS Revenue Procedure 2018-57. IRS Revenue Procedure 2018-57.
Table 45. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2018
Personal Exemption and Phaseout:
$0 $0
(suspended through the end of 2025) (suspended through the end of 2025)
Standard Deduction:
Joint Joint
$24,000 $24,000
Single Single
$12,000 $12,000
Head of Household Head of Household
$18,000 $18,000
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,300 $1,300
Single/Head of Household Single/Head of Household
$1,600 $1,600
Limitation on Itemized Deductions:
Suspended through the end of 2025 Suspended through the end of 2025
Statutory Marginal Income Tax Rates, 2018
Joint Returns
Congressional Research Service 9 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption If If taxable income is: is:
Then, Then, tax is: is:
$0 to $19,050 $0 to $19,050
10% of the amount over $0 10% of the amount over $0
over $19,050 to $77,400 over $19,050 to $77,400
$1,905 + 12% of the amount over $19,050 $1,905 + 12% of the amount over $19,050
over $77,400 to $165,000 over $77,400 to $165,000
$8,907 + 22% of the amount over $77,400 $8,907 + 22% of the amount over $77,400
~~Congressional Research Service~~

8

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $165,000 to $315,000 over $165,000 to $315,000
$28,675 + 24% of the amount over $165,000 $28,675 + 24% of the amount over $165,000
over $315,000 to $400,000 over $315,000 to $400,000
$64,179 + 32% of the amount over $315,000 $64,179 + 32% of the amount over $315,000
over $400,000 to $600,000 over $400,000 to $600,000
$91,379 + 35% of the amount over $400,000 $91,379 + 35% of the amount over $400,000
over $600,000 over $600,000
$161,379 + 37% of the amount over $600,000 $161,379 + 37% of the amount over $600,000
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,525 $0 to $9,525
10% of the amount over $0 10% of the amount over $0
over $9,525 to $38,700 over $9,525 to $38,700
$952.50 + 12% of the amount over $9,525 $952.50 + 12% of the amount over $9,525
over $38,700 to $82,500 over $38,700 to $82,500
$4,453.50 + 22% of the amount over $4,453.50 + 22% of the amount over $38,700 $38,700
over $82,500 to $157,500 over $82,500 to $157,500
$14,089.50 + 24% of the amount over $82,500 $14,089.50 + 24% of the amount over $82,500
over $157,500 to $200,000 over $157,500 to $200,000
$32,089.50 + 32% of the amount over $157,500 $32,089.50 + 32% of the amount over $157,500
over $200,000 to $500,000 over $200,000 to $500,000
$45,689.50 + 35% of the amount over $200,000 $45,689.50 + 35% of the amount over $200,000
over $500,000 over $500,000
$150,689.50 + 37% of the amount over $500,000 $150,689.50 + 37% of the amount over $500,000
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $13,600 $0 to $13,600
10% of the amount over $0 10% of the amount over $0
over $13,600 to $51,800 over $13,600 to $51,800
$1,360 + 12% of the amount over $13,600 $1,360 + 12% of the amount over $13,600
over $51,800 to $82,500 over $51,800 to $82,500
$5,944 + 22% of the amount over $51,800 $5,944 + 22% of the amount over $51,800
over $82,500 to $157,500 over $82,500 to $157,500
$12,698 + 24% of the amount over $82,500 $12,698 + 24% of the amount over $82,500
over $157,500 to $200,000 over $157,500 to $200,000
$30,698 + 32% of the amount over $157,500 $30,698 + 32% of the amount over $157,500
over $200,000 to $500,000 over $200,000 to $500,000
$44,298 + 35% of the amount over $200,000 $44,298 + 35% of the amount over $200,000
over $500,000 over $500,000
$149,298 + 37% of the amount over $500,000 $149,298 + 37% of the amount over $500,000
Source: IRS Revenue Procedure: IRS Revenue Procedure: 2018-18. 2018-18.
Table 56. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2017
Personal Exemption:
$4,050 $4,050
Personal exemption began to phase out at a rate of 2% for every $2,500 a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$313,800 $313,800
Single Single
$261,500 $261,500
Head of Household Head of Household
$287,650 $287,650
Standard Deduction:
Joint Joint
$12,700 $12,700
Congressional Research Service 10 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Single Single
$6,350 $6,350
Head of Household Head of Household
$9,350 $9,350
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,250 $1,250
~~Congressional Research Service~~

9

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Single/Head of Household Single/Head of Household
$1,550 $1,550
Limitation on Itemized Deductions:
For taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemizedFor taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemized deductions deductions
they could claim werethey could claim were equal to the lesserequal to the lesser of 80% of the amount of of 80% of the amount of ~~al owable itemized~~ allowable itemized deductions, or 3% of the deductions, or 3% of the
excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses,excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit.the limit.
Joint Joint
$313,800 $313,800
Head of Household Head of Household
$287,650 $287,650
Single Single
$261,500 $261,500
Statutory Marginal Income Tax Rates, 2017
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $18,650 $0 to $18,650
10% of the amount over $0 10% of the amount over $0
over $18,650 to $75,900 over $18,650 to $75,900
$1,865 + 15% of the amount over $18,650 $1,865 + 15% of the amount over $18,650
over $75,900 to $153,100 over $75,900 to $153,100
$10,452.50 + 25% of the amount over $75,900 $10,452.50 + 25% of the amount over $75,900
over $153,100 to $233,350 over $153,100 to $233,350
$28,675 + 28% of the amount over $153,100 $28,675 + 28% of the amount over $153,100
over $233,350 to $416,700 over $233,350 to $416,700
$52,222.50 + 33% of the amount over $233,350 $52,222.50 + 33% of the amount over $233,350
over $416,700 to $470,700 over $416,700 to $470,700
$112,728 + 35% of the amount over $416,700 $112,728 + 35% of the amount over $416,700
over $470,700 over $470,700
$131,628 + 39.6% of the amount over $470,700 $131,628 + 39.6% of the amount over $470,700
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,325 $0 to $9,325
10% of the amount over $0 10% of the amount over $0
over $9,325 to $37,950 over $9,325 to $37,950
$932.50 + 15% of the amount over $9,325 $932.50 + 15% of the amount over $9,325
over $37,950 to $91,900 over $37,950 to $91,900
$5,226.25 + 25% of the amount over $5,226.25 + 25% of the amount over $37,950 $37,950
over $91,900 to $191,650 over $91,900 to $191,650
$18,713.75 + 28% of the amount over $91,900 $18,713.75 + 28% of the amount over $91,900
over $191,650 to $416,700 over $191,650 to $416,700
$46,643.75 + 33% of the amount over $191,650 $46,643.75 + 33% of the amount over $191,650
over $416,700 to $418,400 over $416,700 to $418,400
$120,910.25 + 35% of the amount over $416,700 $120,910.25 + 35% of the amount over $416,700
over $418,400 over $418,400
$121,505.25 + 39.6% of the amount over $418,400 $121,505.25 + 39.6% of the amount over $418,400
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $13,350 $0 to $13,350
10% of the amount over $0 10% of the amount over $0
over $13,350 to $50,800 over $13,350 to $50,800
$1,335 + 15% of the amount over $13,350 $1,335 + 15% of the amount over $13,350
over $50,800 to $131,200 over $50,800 to $131,200
$6,952.50 + 25% of the amount over $6,952.50 + 25% of the amount over $50,800 $50,800
over $131,200 to $212,500 over $131,200 to $212,500
$27,052.50 + 28% of the amount over $131,200 $27,052.50 + 28% of the amount over $131,200
over $212,500 to $416,700 over $212,500 to $416,700
$49,816.50 + 33% of the amount over $212,500 $49,816.50 + 33% of the amount over $212,500
Congressional Research Service 11 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $416,700 to $444,550 over $416,700 to $444,550
$117,202.50 + 35% of the amount over $416,700 $117,202.50 + 35% of the amount over $416,700
over $444,550 over $444,550
$126,950 + 39.6% of the amount over $444,550 $126,950 + 39.6% of the amount over $444,550
Source: IRS Revenue Procedure 2016-55. IRS Revenue Procedure 2016-55.
~~Congressional Research Service~~

10

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Table 6~~Table 7. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2016
Personal Exemption:
$4,050 $4,050
Personal exemption began to phase out at a rate of 2% for every $2,500 a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$311,300 $311,300
Head of household Head of household
2852,350 2852,350
Single Single
$259,400 $259,400
Standard Deduction:
Joint Joint
$12,600 $12,600
Single Single
$6,300 $6,300
Head of Household Head of Household
$9,300 $9,300
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,250 $1,250
Single/Head of Household Single/Head of Household
$1,550 $1,550
Limitation on Itemized Deductions:
For taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemizedFor taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemized deductions deductions
they could claim werethey could claim were equal to the lesserequal to the lesser of 80% of the amount of of 80% of the amount of ~~al owable itemized~~ allowable itemized deductions, or 3% of the deductions, or 3% of the
excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses,excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit. the limit.
Joint Joint
$311,300 $311,300
Head of Household Head of Household
$285,350 $285,350
Single Single
$259,400 $259,400
Statutory Marginal Income Tax Rates, 2016
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $18,550 $0 to $18,550
10% of the amount over $0 10% of the amount over $0
over $18,550 to $75,300 over $18,550 to $75,300
$1,855 + 15% of the amount over $18,550 $1,855 + 15% of the amount over $18,550
over $75,300 to $151,900 over $75,300 to $151,900
$10,162.50 + 25% of the amount over $75,300 $10,162.50 + 25% of the amount over $75,300
over $151,900 to $231,450 over $151,900 to $231,450
$28,925 + 28% of the amount over $151,900 $28,925 + 28% of the amount over $151,900
over $231,450 to $413,350 over $231,450 to $413,350
$50,765 + 33% of the amount over $231,450 $50,765 + 33% of the amount over $231,450
over $413,350 to $466,950 over $413,350 to $466,950
$109,587.50 + 35% of the amount over $413,350 $109,587.50 + 35% of the amount over $413,350
over $466,950 over $466,950
$127,962.50 + 39.6% of the amount over $466,950 $127,962.50 + 39.6% of the amount over $466,950
Congressional Research Service 12 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,275 $0 to $9,275
10% of the amount over $0 10% of the amount over $0
over $9,275 to $37,650 over $9,275 to $37,650
$927.50 + 15% of the amount over $9,275 $927.50 + 15% of the amount over $9,275
over $37,650 to $91,150 over $37,650 to $91,150
$5,081.25 + 25% of the amount over $5,081.25 + 25% of the amount over $37,650 $37,650
over $91,150 to $190,150 over $91,150 to $190,150
$18,193.75 + 28% of the amount over $91,150 $18,193.75 + 28% of the amount over $91,150
~~Congressional Research Service~~

11

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $190,150 to $413,350 over $190,150 to $413,350
$45,353.75 + 33% of the amount over $190,150 $45,353.75 + 33% of the amount over $190,150
over $413,350 to $415,050 over $413,350 to $415,050
$117,541.25 + 35% of the amount over $413,350 $117,541.25 + 35% of the amount over $413,350
over $415,050 over $415,050
$118,118.75 + 39.6% of the amount over$415,050 $118,118.75 + 39.6% of the amount over$415,050
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $13,250 $0 to $13,250
10% of the amount over $0 10% of the amount over $0
over $13,250 to $50,200 over $13,250 to $50,200
$1,325 + 15% of the amount over $13,250 $1,325 + 15% of the amount over $13,250
over $50,200 to $130,150 over $50,200 to $130,150
$6,762.50 + 25% of the amount over $6,762.50 + 25% of the amount over $50,200 $50,200
over $130,150 to $210,800 over $130,150 to $210,800
$26,300 + 28% of the amount over $130,150 $26,300 + 28% of the amount over $130,150
over $210,800 to $413,350 over $210,800 to $413,350
$48,434 + 33% of the amount over $210,800 $48,434 + 33% of the amount over $210,800
over $413,350 to $441,000 over $413,350 to $441,000
$113,939 + 35% of the amount over $413,350 $113,939 + 35% of the amount over $413,350
over $441,000 over $441,000
$123,424 + 39.6% of the amount over $441,000 $123,424 + 39.6% of the amount over $441,000
Source: IRS Revenue Procedure 2015-53. IRS Revenue Procedure 2015-53.
Table 78. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2015
Personal Exemption:
$4,000 $4,000
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$309,900 $309,900
Single Single
$258,250 $258,250
Head of Household Head of Household
$284,050 $284,050
Standard Deduction:
Joint Joint
$12,600 $12,600
Single Single
$6,300 $6,300
Head of Household Head of Household
$9,250 $9,250
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,250 $1,250
Single/Head of Household Single/Head of Household
$1,550 $1,550
Limitation on Itemized Deductions:
For taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemizedFor taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemized deductions deductions
they could claim werethey could claim were equal to the lesserequal to the lesser of 80% of the amount of of 80% of the amount of ~~al owable itemized~~ allowable itemized deductions, or 3% of the Congressional Research Service 13 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption ~~deductions, or 3% of the~~
excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses,excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit.the limit.
Joint Joint
$309,900 $309,900
Single Single
$258,250 $258,250
Head of Household Head of Household
$284,050 $284,050
~~Congressional Research Service~~

12

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Statutory~~ Statutory Marginal Income Tax Rates, 2015
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $18,450 $0 to $18,450
10% of the amount over $0 10% of the amount over $0
over $18,450 to $74,900 over $18,450 to $74,900
$1,845 + 15% of the amount over $18,4500 $1,845 + 15% of the amount over $18,4500
over $74,900 to $151,200 over $74,900 to $151,200
$10,162.50 + 25% of the amount over $74,900 $10,162.50 + 25% of the amount over $74,900
over $151,200 to $230,450 over $151,200 to $230,450
$28,925 + 28% of the amount over $151,200 $28,925 + 28% of the amount over $151,200
over $230,450 to $411,500 over $230,450 to $411,500
$50,765 + 33% of the amount over $230,450 $50,765 + 33% of the amount over $230,450
over $411,500 to $464,850 over $411,500 to $464,850
$109,587.50 + 35% of the amount over $411,500 $109,587.50 + 35% of the amount over $411,500
over $464,850 over $464,850
$127,962.50 + 39.6% of the amount over $464,850 $127,962.50 + 39.6% of the amount over $464,850
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,225 $0 to $9,225
10% of the amount over $0 10% of the amount over $0
over $9,225 to $37,450 over $9,225 to $37,450
$922.50 + 15% of the amount over $9,225 $922.50 + 15% of the amount over $9,225
over $37,450 to $90,750 over $37,450 to $90,750
$5,081.25 + 25% of the amount over $5,081.25 + 25% of the amount over $37,450 $37,450
over $90,750 to $189,300 over $90,750 to $189,300
$18,193.75 + 28% of the amount over $90,750 $18,193.75 + 28% of the amount over $90,750
over $189,300 to $411,500 over $189,300 to $411,500
$45,353.75 + 33% of the amount over $189,300 $45,353.75 + 33% of the amount over $189,300
over $411,500 to $413,200 over $411,500 to $413,200
$117,541.25 + 35% of the amount over $411,500 $117,541.25 + 35% of the amount over $411,500
over $413,200 over $413,200
$118,118.75 + 39.6% of the amount over $413,200 $118,118.75 + 39.6% of the amount over $413,200
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $13,150 $0 to $13,150
10% of the amount over $0 10% of the amount over $0
over $13,150 to $50,200 over $13,150 to $50,200
$1,315+ 15% of the amount over $13,150 $1,315+ 15% of the amount over $13,150
over $50,200 to $129,600 over $50,200 to $129,600
$6,762.50 + 25% of the amount over $6,762.50 + 25% of the amount over $50,200 $50,200
over $129,600 to $209,850 over $129,600 to $209,850
$26,300 + 28% of the amount over $129,600 $26,300 + 28% of the amount over $129,600
over $209,850 to $411,500 over $209,850 to $411,500
$48,434 + 33% of the amount over $209,850 $48,434 + 33% of the amount over $209,850
over $411,500 to $439,000 over $411,500 to $439,000
$113,939 + 35% of the amount over $411,500 $113,939 + 35% of the amount over $411,500
over $439,000 over $439,000
$123,424 + 39.6% of the amount over $439,000 $123,424 + 39.6% of the amount over $439,000
Source: IRS Revenue Procedure 2014-61. IRS Revenue Procedure 2014-61.
Congressional Research Service 14 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 9~~Table 8~~. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2014
Personal Exemption:
$3,950 $3,950
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$305,050 $305,050
Head of household Head of household
$279,650 $279,650
Single Single
$254,200 $254,200
~~Congressional Research Service~~

13

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Standard~~ Standard Deduction:
Joint Joint
$12,400 $12,400
Single Single
$6,200 $6,200
Head of Household Head of Household
$9,100 $9,100
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,200 $1,200
Single/Head of Household Single/Head of Household
$1,500 $1,500
Limitation on Itemized Deductions:
For taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemizedFor taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemized deductions deductions
they could claim werethey could claim were equal to the lesserequal to the lesser of 80% of the amount of of 80% of the amount of ~~al owable itemized~~ allowable itemized deductions, or 3% of the deductions, or 3% of the
excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses,excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit. the limit.
Joint Joint
$305,050 $305,050
Single Single
$254,200 $254,200
Head of Household Head of Household
$279,650 $279,650
Statutory Marginal Income Tax Rates, 2014
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $18,150 $0 to $18,150
10% of the amount over $0 10% of the amount over $0
over $18,150 to $73,800 over $18,150 to $73,800
$1,815 + 15% of the amount over $18,150 $1,815 + 15% of the amount over $18,150
over $73,800 to $148,850 over $73,800 to $148,850
$10,162.50 + 25% of the amount over $73,800 $10,162.50 + 25% of the amount over $73,800
over $148,850 to $226,850 over $148,850 to $226,850
$28,925 + 28% of the amount over $148,850 $28,925 + 28% of the amount over $148,850
over $226,850 to $405,100 over $226,850 to $405,100
$50,765 + 33% of the amount over $226,850 $50,765 + 33% of the amount over $226,850
over $405,100 to $457,600 over $405,100 to $457,600
$109,587.50 + 35% of the amount over $405,100 $109,587.50 + 35% of the amount over $405,100
over $457,600 over $457,600
$127,962.50 + 39.6% of the amount over $457,600 $127,962.50 + 39.6% of the amount over $457,600
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $9,075 $0 to $9,075
10% of the amount over $0 10% of the amount over $0
over $9,075 to $36,900 over $9,075 to $36,900
$907.50 + 15% of the amount over $9,075 $907.50 + 15% of the amount over $9,075
over $36,900 to $89,350 over $36,900 to $89,350
$5,081.25 + 25% of the amount over $5,081.25 + 25% of the amount over $36,900 $36,900
over $89,350 to $186,350 over $89,350 to $186,350
$18,193.75 + 28% of the amount over $89,350 $18,193.75 + 28% of the amount over $89,350
Congressional Research Service 15 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $186,350 to $405,100 over $186,350 to $405,100
$45,353.75 + 33% of the amount over $186,350 $45,353.75 + 33% of the amount over $186,350
over $405,100 to $406,750 over $405,100 to $406,750
$117,541.25 + 35% of the amount over $405,100 $117,541.25 + 35% of the amount over $405,100
over $406,750 over $406,750
$118,118.75 + 39.6% of the amount over $406,750 $118,118.75 + 39.6% of the amount over $406,750
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $12,950 $0 to $12,950
10% of the amount over $0 10% of the amount over $0
over $12,950 to $49,400 over $12,950 to $49,400
$1,295 + 15% of the amount over $12,950 $1,295 + 15% of the amount over $12,950
over $49,400 to $127,550 over $49,400 to $127,550
$6,762.50 + 25% of the amount over $6,762.50 + 25% of the amount over ~~$49,400~~
~~Congressional Research Service~~

14

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

$49,400 over $127,550 to $206,600 over $127,550 to $206,600
$26,300 + 28% of the amount over $127,550 $26,300 + 28% of the amount over $127,550
over $206,600 to $405,100 over $206,600 to $405,100
$48,434 + 33% of the amount over $206,600 $48,434 + 33% of the amount over $206,600
over $405,100 to $432,200 over $405,100 to $432,200
$113,939 + 35% of the amount over $405,100 $113,939 + 35% of the amount over $405,100
over $432,200 over $432,200
$123,424 + 39.6% of the amount over $432,200 $123,424 + 39.6% of the amount over $432,200
Source: IRS Revenue Procedure 2013-35. IRS Revenue Procedure 2013-35.
Table 910. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2013
Personal Exemption
$3,900 $3,900
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$422,501 $422,501
Head of household Head of household
$397,501 $397,501
Single Single
$372,501 $372,501
Standard Deduction:
Joint Joint
$12,200 $12,200
Single Single
$6,100 $6,100
Head of Household Head of Household
$8,950 $8,950
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,200 $1,200
Single/Head of Household Single/Head of Household
$1,500 $1,500
Limitation on Itemized Deductions:
For taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemizedFor taxpayers whose adjusted gross income (AGI) exceeded the amounts shown below, the itemized deductions deductions
they could claim werethey could claim were equal to the lesserequal to the lesser of 80% of the amount of of 80% of the amount of ~~al owable itemized~~ allowable itemized deductions, or 3% of the deductions, or 3% of the
excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses,excess of a taxpayer’s AGI above those amounts. Deductions for medical expenses, theft and casualty losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit.the limit.
Joint Joint
$300,000 $300,000
Head of Household Head of Household
$275,000 $275,000
Single Single
$250,000 $250,000
Congressional Research Service 16 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Statutory ~~Statutory~~ Marginal Income Tax Rates, 2013
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $17,850 $0 to $17,850
10% of the amount over $0 10% of the amount over $0
over $17,850 to $72,500 over $17,850 to $72,500
$1,785 + 15% of the amount over $17,850 $1,785 + 15% of the amount over $17,850
over $72,500 to $146,400 over $72,500 to $146,400
$9,982.50 + 25% of the amount over $9,982.50 + 25% of the amount over $72,500 $72,500
over $146,400 to $223,050 over $146,400 to $223,050
$28,457.50 + 28% of the amount over $146,400 $28,457.50 + 28% of the amount over $146,400
over $223,050 to $398,350 over $223,050 to $398,350
$49,919.50 + 33% of the amount over $223,050 $49,919.50 + 33% of the amount over $223,050
over $398,350 to $450,000 over $398,350 to $450,000
$107,768.50 + 35% of the amount over $398,350 $107,768.50 + 35% of the amount over $398,350
over $450,000 over $450,000
$125,846 + 39.6% of the amount over $450,000 $125,846 + 39.6% of the amount over $450,000
~~Congressional Research Service~~

15

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,925 $0 to $8,925
10% of the amount over $0 10% of the amount over $0
over $8,925 to $36,250 over $8,925 to $36,250
$892.50 + 15% of the amount over $8,925 $892.50 + 15% of the amount over $8,925
over $36,250 to $87,850 over $36,250 to $87,850
$4,991.25 + 25% of the amount over $4,991.25 + 25% of the amount over $36,250 $36,250
over $87,850 to $183,250 over $87,850 to $183,250
$17,891.25 + 28% of the amount over $87,850 $17,891.25 + 28% of the amount over $87,850
over $183,250 to $398,350 over $183,250 to $398,350
$44,603.25 + 33% of the amount over $183,250 $44,603.25 + 33% of the amount over $183,250
over $398,350 to $400,000 over $398,350 to $400,000
$115,586.25 + 35% of the amount over $398,350 $115,586.25 + 35% of the amount over $398,350
over $400,000 over $400,000
$116,163.75 + 39.6% of the amount over $400,000 $116,163.75 + 39.6% of the amount over $400,000
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $12,750 $0 to $12,750
10% of the amount over $0 10% of the amount over $0
over $12,750 to $48,600 over $12,750 to $48,600
$1,275 + 15% of the amount over $12,750 $1,275 + 15% of the amount over $12,750
over $48,600 to $125,450 over $48,600 to $125,450
$6,652.50 + 25% of the amount over $6,652.50 + 25% of the amount over $48,600 $48,600
over $125,450 to $203,150 over $125,450 to $203,150
$25,865 + 28% of the amount over $125,450 $25,865 + 28% of the amount over $125,450
over $203,150 to $398,350 over $203,150 to $398,350
$47,621 + 33% of the amount over $203,150 $47,621 + 33% of the amount over $203,150
over $398,350 to $425,000 over $398,350 to $425,000
$112,037 + 35% of the amount over $398,350 $112,037 + 35% of the amount over $398,350
over $425,000 over $425,000
$121,364.50 + 39.6% of the amount over $425,000 $121,364.50 + 39.6% of the amount over $425,000
Source: IRS Revenue Procedure 2012-41. IRS Revenue Procedure 2012-41.
Table 1011. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2012
Personal Exemption
$3,800 $3,800
Phaseout of personal exemption: Phaseout of personal exemption:
Ended on Dec. Ended on Dec. 31, 2009 31, 2009
Standard Deduction:
Joint Joint
$11,900 $11,900
Single Single
$5,950 $5,950
Head of Household Head of Household
$8,700 $8,700
~~Additional Standard Deduction for the~~ Congressional Research Service 17 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Additional Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,150 $1,150
Single/Head of Household Single/Head of Household
$1,450 $1,450
Limitation on itemized deductions:
Ended on Dec. Ended on Dec. 31, 2009 Statutory ~~31, 2009~~
~~Congressional Research Service~~

16

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Statutory~~ Marginal Income Tax Rates, 2012
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $17,400 $0 to $17,400
10% of the amount over $0 10% of the amount over $0
over $17,400 to $70,700 over $17,400 to $70,700
$1,740 + 15% of the amount over $17,400 $1,740 + 15% of the amount over $17,400
over $70,700 to $142,700 over $70,700 to $142,700
$9,500 + 25% of the amount over $70,700 $9,500 + 25% of the amount over $70,700
over $142,700 to $217,450 over $142,700 to $217,450
$27,087.50 + 28% of the amount over $142,700 $27,087.50 + 28% of the amount over $142,700
over $217,450 to $388,350 over $217,450 to $388,350
$47,513.50 + 33% of the amount over $217,450 $47,513.50 + 33% of the amount over $217,450
over $388,350 over $388,350
$102,574 + 35% of the amount over $388,350 $102,574 + 35% of the amount over $388,350
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,700 $0 to $8,700
10% of the amount over $0 10% of the amount over $0
over $8,700 to $35,350 over $8,700 to $35,350
$870 + 15% of the amount over $8,700 $870 + 15% of the amount over $8,700
over $35,350 to $85,650 over $35,350 to $85,650
$4,750 + 25% of the amount over $35,350 $4,750 + 25% of the amount over $35,350
over $85,650 to $178,650 over $85,650 to $178,650
$17,025 + 28% of the amount over $85,650 $17,025 + 28% of the amount over $85,650
over $178,650 to $388,350 over $178,650 to $388,350
$42,449 + 33% of the amount over $178,650 $42,449 + 33% of the amount over $178,650
over $388,350 over $388,350
$110,016.50 + 35% of the amount over $110,016.50 + 35% of the amount over $388,350 $388,350
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $12,400 $0 to $12,400
10% of the amount over $0 10% of the amount over $0
over $12,400 to $47,350 over $12,400 to $47,350
$1,240 + 15% of the amount over $12,400 $1,240 + 15% of the amount over $12,400
over $47,350 to $122,300 over $47,350 to $122,300
$6,330 + 25% of the amount over $47,350 $6,330 + 25% of the amount over $47,350
over $122,300 to $198,050 over $122,300 to $198,050
$24,617.50 + 28% of the amount over $122,300 $24,617.50 + 28% of the amount over $122,300
over $198,050 to $388,350 over $198,050 to $388,350
$45,322.50 + 33% of the amount over $198,050 $45,322.50 + 33% of the amount over $198,050
over $388,350 over $388,350
$106,637.50 + 35% of the amount over $388,350 $106,637.50 + 35% of the amount over $388,350
Source: IRS Revenue Procedure 2011-52. IRS Revenue Procedure 2011-52.
Table 1112. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2011
Personal Exemption:
$3,700 $3,700
Phaseout of personal exemption: Phaseout of personal exemption:
Ended on Dec. Ended on Dec. 31, 2009 31, 2009
Standard Deduction:
Joint Joint
$11,600 $11,600
Single Single
$5,800 $5,800
Congressional Research Service 18 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Head of Household Head of Household
$8,500 $8,500
Additional ~~Standard Deduction for the~~ Standard Deduction for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,150 $1,150
Single/Head of Household Single/Head of Household
$1,450 $1,450
~~Congressional Research Service~~

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~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Limitation on itemized deductions:
Ended on Dec. Ended on Dec. 31, 200931, 2009
Statutory Marginal Income Tax Rates, 2011
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$ 0 to $17,000 $ 0 to $17,000
10% of the amount over $0 10% of the amount over $0
over $17,000 to $69,000 over $17,000 to $69,000
$1,700 + 15% of the amount over $17,000 $1,700 + 15% of the amount over $17,000
over $69,000 to $139,350 over $69,000 to $139,350
$9,.500 + 25% of the amount over $69,000 $9,.500 + 25% of the amount over $69,000
over $139,350 to $212,300 over $139,350 to $212,300
$27,087.50 + 28% of the amount over $139,350 $27,087.50 + 28% of the amount over $139,350
over $212,300 to $379,150 over $212,300 to $379,150
$47,513.50 + 33% of the amount over $212,300 $47,513.50 + 33% of the amount over $212,300
over $379,150 over $379,150
$102,574 + 35% of the amount over $379,150 $102,574 + 35% of the amount over $379,150
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,500 $0 to $8,500
10% of the amount over $0 10% of the amount over $0
over $8,500 to $34,500 over $8,500 to $34,500
$850 + 15% of the amount over $8,500 $850 + 15% of the amount over $8,500
over $34,500 to $83,600 over $34,500 to $83,600
$4,750 + 25% of the amount over $34,500 $4,750 + 25% of the amount over $34,500
over $83,600 to $174,400 over $83,600 to $174,400
$17,025 + 28% of the amount over $83,600 $17,025 + 28% of the amount over $83,600
over $174,400 to $379,150 over $174,400 to $379,150
$42,449 + 33% of the amount over $174,400 $42,449 + 33% of the amount over $174,400
over $379,150 over $379,150
$110,016.50 + 35% of the amount over $379,150 $110,016.50 + 35% of the amount over $379,150
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $12,150 $0 to $12,150
10% of the amount over $0 10% of the amount over $0
over $12,150 to $46,250 over $12,150 to $46,250
$1,215 + 15% of the amount over $12,150 $1,215 + 15% of the amount over $12,150
over $46,250 to $119,400 over $46,250 to $119,400
$6,330 + 25% of the amount over $46,250 $6,330 + 25% of the amount over $46,250
over $119,400 to $193,350 over $119,400 to $193,350
$24,617.50 + 28% of the amount over $119,400 $24,617.50 + 28% of the amount over $119,400
over $193,350 to $379,150 over $193,350 to $379,150
$45,322.50 + 33% of the amount over $193,350 $45,322.50 + 33% of the amount over $193,350
over $379,150 over $379,150
$106,637.50 + 35% of the amount over $379,150 $106,637.50 + 35% of the amount over $379,150
Source: IRS Revenue Procedure 2011-12. IRS Revenue Procedure 2011-12.
Congressional Research Service 19 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 13~~Table 12~~. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2010
Personal Exemption:
$3,650 $3,650
Phaseout of personal exemption: Phaseout of personal exemption:
Ended on Dec. Ended on Dec. 31, 2009 31, 2009
Standard Deduction:
Joint Joint
$11,400 $11,400
Single Single
$5,700 $5,700
Head of Household Head of Household
$8,400 $8,400
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,100 $1,100
~~Congressional Research Service~~

18

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Single/Head of Household Single/Head of Household
$1,400 $1,400
Limitation on itemized deductions:
Ended on Dec. Ended on Dec. 31, 2009 31, 2009
Statutory Marginal Income Tax Rates, 2010
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $16,750 $0 to $16,750
10% of the amount over $0 10% of the amount over $0
over $16,750 to $68,000 over $16,750 to $68,000
$1,675 + 15% of the amount over $16,750 $1,675 + 15% of the amount over $16,750
over $68,000 to $137,300 over $68,000 to $137,300
$9,362.50 + 25% of the amount over $9,362.50 + 25% of the amount over $68,000 $68,000
over $137,300 to $209,250 over $137,300 to $209,250
$26,687.50 + 28% of the amount over $26,687.50 + 28% of the amount over $137,300 $137,300
over $209,250 to $373,650 over $209,250 to $373,650
$46,833.50 + 33% of the amount over $209,250 $46,833.50 + 33% of the amount over $209,250
over $373,650 over $373,650
$100,894.50 + 35% of the amount over $373,650 $100,894.50 + 35% of the amount over $373,650
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,375 $0 to $8,375
10% of the amount over $0 10% of the amount over $0
over $8,375 to $34,000 over $8,375 to $34,000
$837.50 + 15% of the amount over $8,375 $837.50 + 15% of the amount over $8,375
over $34,000 to $82,400 over $34,000 to $82,400
$4,681.25 + 25% of the amount over $4,681.25 + 25% of the amount over $34,000 $34,000
over $82,400 to $171,850 over $82,400 to $171,850
$16,781.25 + 28% of the amount over $82,400 $16,781.25 + 28% of the amount over $82,400
over $171,850 to $373,650 over $171,850 to $373,650
$41,827.25 + 33% of the amount over $171,850 $41,827.25 + 33% of the amount over $171,850
over $373,650 over $373,650
$108,421.25 + 35% of the amount over $373,650 $108,421.25 + 35% of the amount over $373,650
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $11,950 $0 to $11,950
10% of the amount over $0 10% of the amount over $0
over $11,950 to $45,550 over $11,950 to $45,550
$1,195 + 15% of the amount over $11,950 $1,195 + 15% of the amount over $11,950
over $45,550 to $117,650 over $45,550 to $117,650
$6,235 + 25% of the amount over $45,550 $6,235 + 25% of the amount over $45,550
over $117,650 to $190,550 over $117,650 to $190,550
$24,215 + 28% of the amount over $24,215 + 28% of the amount over $117,650 $117,650
over $190,550 to $373,650 over $190,550 to $373,650
$44,672 + 33% of the amount over $190,550 $44,672 + 33% of the amount over $190,550
over $373,650 over $373,650
$105,095 + 35% of the amount over $373,650 $105,095 + 35% of the amount over $373,650
Congressional Research Service 20 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Source: IRS Revenue Procedure 2009-50. IRS Revenue Procedure 2009-50.
Table 1314. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2009
Personal Exemption:
$3,650 $3,650
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$250,200 $250,200
Single Single
$166,800 $166,800
Head of Household Head of Household
$208,500 $208,500
~~Congressional Research Service~~

19

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Standard~~ Standard Deduction:
Joint Joint
$11,400 $11,400
Single Single
$5,700 $5,700
Head of Household Head of Household
$8,350 $8,350
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,100 $1,100
Single/Head of Household Single/Head of Household
$1,400 $1,400
Limitation on itemized deductions:
$166,800 $166,800
For persons whose adjusted gross income For persons whose adjusted gross income (AGI) (AGI)
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
exceeded the amount shown in the right column, the exceeded the amount shown in the right column, the
itemizeditemized deductions they could claimdeductions they could claim had to be reduced had to be reduced
by the lesserby the lesser of 80% of of 80% of ~~al owable~~ allowable itemized deductions, itemized deductions,
or 3% of the difference between the taxpayer’s AGI and or 3% of the difference between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit.exempt from the limit.
Stat Marginal Income Tax Rates, 2009
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $16,700 $0 to $16,700
10% of the amount over $0 10% of the amount over $0
over $67,900 to $137,050 over $67,900 to $137,050
$1,670 + 15% of the amount over $16,700 $1,670 + 15% of the amount over $16,700
over $137,050 to $208,850 over $137,050 to $208,850
$9,350 + 25% of the amount over $67,900 $9,350 + 25% of the amount over $67,900

$26,637.50 + 28% of the amount over $137,050 $26,637.50 + 28% of the amount over $137,050
over $208,850 to $372,950 over $208,850 to $372,950
$46,741.50 + 33% of the amount over $208,850 $46,741.50 + 33% of the amount over $208,850
over $372,950 over $372,950
$100,894.50 + 35% of the amount over $372,950 $100,894.50 + 35% of the amount over $372,950
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,350 $0 to $8,350
10% of the amount over $0 10% of the amount over $0
over $8,350 to $33,950 over $8,350 to $33,950
$835 + 15% of the amount over $8,350 $835 + 15% of the amount over $8,350
over $33,950 to $82,250 over $33,950 to $82,250
$4,675 + 25% of the amount over $33,950 $4,675 + 25% of the amount over $33,950
over $82,250 to $171,550 over $82,250 to $171,550
$16,750 + 28% of the amount over $82,250 $16,750 + 28% of the amount over $82,250
Congressional Research Service 21 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $171,550 to $372,950 over $171,550 to $372,950
$41,754 + 33% of the amount over $171,550 $41,754 + 33% of the amount over $171,550
over $372,950 over $372,950
$108,216 + 35% of the amount over $372,950 $108,216 + 35% of the amount over $372,950
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $11,950 $0 to $11,950
10% of the amount over $0 10% of the amount over $0
over $11,950 to $45,500 over $11,950 to $45,500
$1,195 + 15% of the amount over $11,950 $1,195 + 15% of the amount over $11,950
over $45,500 to $117,450 over $45,500 to $117,450
$6,227.50 + 25% of the amount over $6,227.50 + 25% of the amount over $45,500 $45,500
over $117,450 to $190,200 over $117,450 to $190,200
$24,215 + 28% of the amount over $117,450 $24,215 + 28% of the amount over $117,450
over $190,200 to $372,950 over $190,200 to $372,950
$44,585 + 33% of the amount over $190,200 $44,585 + 33% of the amount over $190,200
over $372,950 over $372,950
$104,892.50 + 35% of the amount over $372,950 $104,892.50 + 35% of the amount over $372,950
~~Congressional Research Service~~

20

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Source: IRS Revenue Procedure 2008-66. IRS Revenue Procedure 2008-66.
Table 1415. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2008
Personal Exemption
$3,500 $3,500
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$239,950 $239,950
Single Single
$159,950 $159,950
Head of Household Head of Household
$199,900 $199,900
Standard Deduction:
Joint Joint
$10,900 $10,900
Single Single
$5,450 $5,450
Head of Household Head of Household
$8,000 $8,000
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,050 $1,050
Single/Head of Household Single/Head of Household
$1,350 $1,350
Limitation on itemized deductions:
$159,950 $159,950
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable~~allowable itemized itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit.exempt from the limit.
Statutory Marginal Income Tax Rates, 2008
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $16,050 $0 to $16,050
10% of the amount over $0 10% of the amount over $0
over $16,050 to $65,100 over $16,050 to $65,100
$1,605 + 15% of the amount over $16,050 $1,605 + 15% of the amount over $16,050
Congressional Research Service 22 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $65,100 to $131,450 over $65,100 to $131,450
$8,962.50 + 25% of the amount over $8,962.50 + 25% of the amount over $65,100 $65,100
over $131,450 to $200,300 over $131,450 to $200,300
$25,550 + 28% of the amount over $131,450 $25,550 + 28% of the amount over $131,450
over $200,300 to $357,700 over $200,300 to $357,700
$44,828 + 33% of the amount over $200,300 $44,828 + 33% of the amount over $200,300
over $357,700 over $357,700
$96,770 + 35% of the amount over $357,700 $96,770 + 35% of the amount over $357,700
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $8,025 $0 to $8,025
10% of the amount over $0 10% of the amount over $0
over $8,025 to $32,550 over $8,025 to $32,550
$802.50 + 15% of the amount over $8,025 $802.50 + 15% of the amount over $8,025
over $32,550 to $78,850 over $32,550 to $78,850
$4,481.25 + 25% of the amount over $4,481.25 + 25% of the amount over $32,550 $32,550
over $78,850 to $164,550 over $78,850 to $164,550
$16,056.25 + 28% of the amount over $78,850 $16,056.25 + 28% of the amount over $78,850
~~Congressional Research Service~~

21

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $164,550 to $357,700 over $164,550 to $357,700
$40,052.25 + 33% of the amount over $164,550 $40,052.25 + 33% of the amount over $164,550
over $357,700 over $357,700
$103,791.75 + 35% of the amount over $357,700 $103,791.75 + 35% of the amount over $357,700
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $11,450 $0 to $11,450
10% of the amount over $0 10% of the amount over $0
over $11,450 to $43,650 over $11,450 to $43,650
$1,145 + 15% of the amount over $11,450 $1,145 + 15% of the amount over $11,450
over $43,650 to $112,650 over $43,650 to $112,650
$5,975 + 25% of the amount over $43,650 $5,975 + 25% of the amount over $43,650
over $112,650 to $182,400 over $112,650 to $182,400
$23,225 + 28% of the amount over $112,650 $23,225 + 28% of the amount over $112,650
over $182,400 to $357,700 over $182,400 to $357,700
$42,755 + 33% of the amount over $182,400 $42,755 + 33% of the amount over $182,400
over $357,700 over $357,700
$100,604 + 35% of the amount over $357,700 $100,604 + 35% of the amount over $357,700
Source: IRS Revenue Procedure 2007-66. IRS Revenue Procedure 2007-66.
Table 1516. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2007
Personal Exemption:
$3,400 $3,400
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$234,600 $234,600
Single Single
$156,400 $156,400
Head of Household Head of Household
$195,500 $195,500
Standard Deduction:
Joint Joint
$10,700 $10,700
Single Single
$5,350 $5,350
Head of Household Head of Household
$7,850 $7,850
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,050 $1,050
Single/Head of Household Single/Head of Household
$1,300 $1,300
Congressional Research Service 23 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Limitation on itemized deductions:
$156,400 $156,400
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable itemized~~ allowable itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit. exempt from the limit.
Statutory Marginal Income Tax Rates, 2007
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $15,650 $0 to $15,650
10% of the amount over $0 10% of the amount over $0
over $15,650 to $63,700 over $15,650 to $63,700
$1,565 + 15% of the amount over $15,650 $1,565 + 15% of the amount over $15,650
~~Congressional Research Service~~

22

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $63,700 to $128,500 over $63,700 to $128,500
$8,773 + 25% of the amount over $63,700 $8,773 + 25% of the amount over $63,700
over $128,500 to $195,850 over $128,500 to $195,850
$24,973 + 28% of the amount over $128,500 $24,973 + 28% of the amount over $128,500
over $195,850 to $349,700 over $195,850 to $349,700
$43,831 + 33% of the amount over $195,850 $43,831 + 33% of the amount over $195,850
over $349,700 over $349,700
$94,601 + 35% of the amount over $349,700 $94,601 + 35% of the amount over $349,700
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $7,825 $0 to $7,825
10% of the amount over $0 10% of the amount over $0
over $7,825 to $31,850 over $7,825 to $31,850
$783 + 15% of the amount over $7,825 $783 + 15% of the amount over $7,825
over $31,850 to $77,100 over $31,850 to $77,100
$4,386 + 25% of the amount over $31,850 $4,386 + 25% of the amount over $31,850
over $77,100 to $160,850 over $77,100 to $160,850
$15,699 + 28% of the amount over $77,100 $15,699 + 28% of the amount over $77,100
over $160,850 to $349,700 over $160,850 to $349,700
$39,149 + 33% of the amount over $160,850 $39,149 + 33% of the amount over $160,850
over $349,700 over $349,700
$101,469 + 35% of the amount over $349,700 $101,469 + 35% of the amount over $349,700
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $11,200 $0 to $11,200
10% of the amount over $0 10% of the amount over $0
over $11,200 to $42,650 over $11,200 to $42,650
$1,120 + 15% of the amount over $11,200 $1,120 + 15% of the amount over $11,200
over $42,650 to $110,100 over $42,650 to $110,100
$5,838 + 25% of the amount over $42,650 $5,838 + 25% of the amount over $42,650
over $110,100 to $178,350 over $110,100 to $178,350
$22,700 + 28% of the amount over $110,100 $22,700 + 28% of the amount over $110,100
over $178,350 to $349,700 over $178,350 to $349,700
$41,810 + 33% of the amount over $178,350 $41,810 + 33% of the amount over $178,350
over $349,700 over $349,700
$98,356 + 35% of the amount over $349,700 $98,356 + 35% of the amount over $349,700
Congressional Research Service 24 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 17~~Table 16~~. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2006
Personal Exemption:
$3,300 $3,300
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$225,750 $225,750
Head of Household Head of Household
$188,150 $188,150
Single Single
$150,500 $150,500
Standard Deduction:
Joint Joint
$10,300 $10,300
Single Single
$5,150 $5,150
Head of Household Head of Household
$7,550 $7,550
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint (each spouse) Joint (each spouse)
$1,000 $1,000
Single/Head of Household Single/Head of Household
$1,250 $1,250
~~Congressional Research Service~~

23

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Limitation on itemized deductions:
$150,500 $150,500
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable~~allowable itemized itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit. exempt from the limit.
Statutory Marginal Income Tax Rates, 2006
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $15,100 $0 to $15,100
10% of the amount over $0 10% of the amount over $0
over $15,100 to $61,300 over $15,100 to $61,300
$1,510 + 15% of the amount over $15,100 $1,510 + 15% of the amount over $15,100
over $61,300 to $123,700 over $61,300 to $123,700
$8,440 + 25% of the amount over $61,300 $8,440 + 25% of the amount over $61,300
over $123,700 to $188,450 over $123,700 to $188,450
$24,040 + 28% of the amount over $123,700 $24,040 + 28% of the amount over $123,700
over $188,450 to $336,550 over $188,450 to $336,550
$42,170 + 33% of the amount over $188,450 $42,170 + 33% of the amount over $188,450
over $336,550 over $336,550
$91,043 + 35% of the amount over $336,550 $91,043 + 35% of the amount over $336,550
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $7,550 $0 to $7,550
10% of the amount over $0 10% of the amount over $0
over $7,550 to $30,650 over $7,550 to $30,650
$755 + 15% of the amount over $7,550 $755 + 15% of the amount over $7,550
over $30,650 to $74,200 over $30,650 to $74,200
$4,220 + 25% of the amount over $30,650 $4,220 + 25% of the amount over $30,650
over $74,200 to $154,800 over $74,200 to $154,800
$15,108 + 28% of the amount over $74,200 $15,108 + 28% of the amount over $74,200
over $154,800 to $336,550 over $154,800 to $336,550
$37,676 + 33% of the amount over $37,676 + 33% of the amount over ~~$154,800~~
$154,800 Congressional Research Service 25 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $336,550 over $336,550
$97,653 + 35% of the amount over $336,550 $97,653 + 35% of the amount over $336,550
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $10,750 $0 to $10,750
10% of the amount over $0 10% of the amount over $0
over $10,750 to $41,050 over $10,750 to $41,050
$1,075 + 15% of the amount over $10,750 $1,075 + 15% of the amount over $10,750
over $41,050 to $106,000 over $41,050 to $106,000
$5,620 + 25% of the amount over $41,050 $5,620 + 25% of the amount over $41,050
over $106,000 to $171,650 over $106,000 to $171,650
$21,858 + 28% of the amount over $106,000 $21,858 + 28% of the amount over $106,000
over $171,650 to $336,550 over $171,650 to $336,550
$40,240 + 33% of the amount over $171,650 $40,240 + 33% of the amount over $171,650
over $336,550 over $336,550
$94,657 + 35% of the amount over $336,550 $94,657 + 35% of the amount over $336,550
Source: IRS Revenue Procedure 2005-70. IRS Revenue Procedure 2005-70.
Table ~~17.~~ 18. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout Thresholds, and Statutory Marginal Tax
Rates, 2005
Personal Exemption:
$3,200 $3,200
Personal exemption began to phase out at a rate of %2 for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of %2 for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
~~Congressional Research Service~~

24

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Joint Joint
$218,950 $218,950
Single Single
$145,950 $145,950
Head of Household Head of Household
$182,450 $182,450
Standard Deduction:
Joint Joint
$10,000 $10,000
Single Single
$5,000 $5,000
Head of Household Head of Household
$7,300 $7,300
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind and Limitation on Itemized Deductions:
Joint (each spouse) Joint (each spouse)
$1,000 $1,000
Single/Head of Household Single/Head of Household
$1,250 $1,250
Limitation on Itemized Deductions:
$145,950 (for $145,950 (for ~~al filers~~ all filers except marriedexcept married persons filing persons filing
separately) separately)
If an individual’s If an individual’s adjusted grossadjusted gross ~~income~~ income (AGI) exceeded (AGI) exceeded
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable~~allowable itemized itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit.exempt from the limit.
Statutory Marginal Income Tax Rates, 2005
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $14,600 $0 to $14,600
10% of the amount over $0 10% of the amount over $0
over $14,600 to $59,400 over $14,600 to $59,400
$1,460 + 15% of the amount over $14,600 $1,460 + 15% of the amount over $14,600
over $59,400 to $119,950 over $59,400 to $119,950
$8,180 + 25% of the amount over $59,400 $8,180 + 25% of the amount over $59,400
Congressional Research Service 26 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $119,950 to $182,800 over $119,950 to $182,800
$23,318 + 28% of the amount over $119,950 $23,318 + 28% of the amount over $119,950
over $182,800 to $326,450 over $182,800 to $326,450
$40,916 + 33% of the amount over $182,800 $40,916 + 33% of the amount over $182,800
over $326,450 over $326,450
$88,321 + 35% of the amount over $326,450 $88,321 + 35% of the amount over $326,450
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $7,300 $0 to $7,300
10% of the amount over $0 10% of the amount over $0
over $7,300 to $29,700 over $7,300 to $29,700
$730 + 15% of the amount over $7,300 $730 + 15% of the amount over $7,300
over $29,700 to $71,950 over $29,700 to $71,950
$4,090 + 25% of the amount over $29,700 $4,090 + 25% of the amount over $29,700
over $71,950 to $150,150 over $71,950 to $150,150
$14,653 + 28% of the amount over $71,950 $14,653 + 28% of the amount over $71,950
over $150,150 to $326,450 over $150,150 to $326,450
$36,549 + 33% of the amount over $150,150 $36,549 + 33% of the amount over $150,150
over $326,450 over $326,450
$94,728 + 35% of the amount over $326,450 $94,728 + 35% of the amount over $326,450
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $10,450 $0 to $10,450
10% of the amount over $0 10% of the amount over $0
over $10,450 to $39,800 over $10,450 to $39,800
$1,045 + 15% of the amount over $10,450 $1,045 + 15% of the amount over $10,450
over $39,800 to $102,800 over $39,800 to $102,800
$5,448 + 25% of the amount over $39,800 $5,448 + 25% of the amount over $39,800
~~Congressional Research Service~~

25

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $102,800 to $166,450 over $102,800 to $166,450
$21,198 + 28% of the amount over $102,800 $21,198 + 28% of the amount over $102,800
over $166,450 to $326,450 over $166,450 to $326,450
$39,020 + 33% of the amount over $166,450 $39,020 + 33% of the amount over $166,450
over $326,450 over $326,450
$91,820 + 35% of the amount over $326,450 $91,820 + 35% of the amount over $326,450
Source: IRS Revenue Procedure 2004-71. IRS Revenue Procedure 2004-71.
Table 1819. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of the Personal Exemption, and Statutory Marginal Tax Rates,
2004
Personal Exemption:
$3,100 $3,100
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$214,050 $214,050
Single Single
$142,700 $142,700
Head of Household Head of Household
$178,350 $178,350
Standard Deduction:
Joint Joint
$9,700 $9,700
Single Single
$4,850 $4,850
Head of Household Head of Household
$7,150 $7,150
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind and Limitation on Itemized Deductions:
Joint Joint
$950 $950
Single/Head of Household Single/Head of Household
$1,200 $1,200
Congressional Research Service 27 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Limitation on Itemized Deductions:
$142,700 (for $142,700 (for ~~al filers~~ all filers except marriedexcept married persons filing persons filing
separately) separately)
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable~~allowable itemized itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit. exempt from the limit.
Statutory Marginal Income Tax Rates, 2004
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$ 0 to $14,300 $ 0 to $14,300
10% of the amount over $0 10% of the amount over $0
over $14,300 to $58,100 over $14,300 to $58,100
$1,430 + 15% of the amount over $14,300 $1,430 + 15% of the amount over $14,300
over $58,100 to $117,250 over $58,100 to $117,250
$8,000 + 25% of the amount over $58,100 $8,000 + 25% of the amount over $58,100
over $117,250 to $178,650 over $117,250 to $178,650
$22,788 + 28% of the amount over $117,250 $22,788 + 28% of the amount over $117,250
over $178,650 to $319,100 over $178,650 to $319,100
$39,980 + 33% of the amount over $178,650 $39,980 + 33% of the amount over $178,650
over $319,100 over $319,100
$86,328 + 35% of the amount over $319,100 $86,328 + 35% of the amount over $319,100
~~Congressional Research Service~~

26

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $7,150 $0 to $7,150
10% of the amount over $0 10% of the amount over $0
over $7,150 to $29,050 over $7,150 to $29,050
$715 + 15% of the amount over $7,150 $715 + 15% of the amount over $7,150
over $29,050 to $70,350 over $29,050 to $70,350
$4,000 + 25% of the amount over $29,050 $4,000 + 25% of the amount over $29,050
over $70,350 to $146,750 over $70,350 to $146,750
$14,325 + 28% of the amount over $70,350 $14,325 + 28% of the amount over $70,350
over $146,750 to $319,100 over $146,750 to $319,100
$35,717 + 33% of the amount over $146,750 $35,717 + 33% of the amount over $146,750
over $319,100 over $319,100
$92,593 + 35% of the amount over $319,100 $92,593 + 35% of the amount over $319,100
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $10,200 $0 to $10,200
10% of the amount over $0 10% of the amount over $0
over $10,200 to $38,900 over $10,200 to $38,900
$1,020 + 15% of the amount over $10,200 $1,020 + 15% of the amount over $10,200
over $38,900 to $100,500 over $38,900 to $100,500
$5,325 + 25% of the amount over $38,900 $5,325 + 25% of the amount over $38,900
over $100,500 to $162,700 over $100,500 to $162,700
$20,725 + 28% of the amount over $100,500 $20,725 + 28% of the amount over $100,500
over $162,700 to $319,100 over $162,700 to $319,100
$38,141 + 33% of the amount over $162,700 $38,141 + 33% of the amount over $162,700
over $319,100 over $319,100
$89,753 + 35% of the amount over $319,100 $89,753 + 35% of the amount over $319,100
Source: IRS Revenue Procedure 2003-85. IRS Revenue Procedure 2003-85.
Congressional Research Service 28 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 20~~Table 19~~. Personal Exemptions, Standard Deductions, Limitation on Itemized
Deductions, Personal Exemption Phaseout, and Statutory Marginal Tax Rates, 2003
(after enactment of the Jobs and Growth Tax Relief Reconciliation Act) (after enactment of the Jobs and Growth Tax Relief Reconciliation Act)
Personal Exemption:
$3,050 $3,050
Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income Personal exemption began to phase out at a rate of 2% for every $2,500 that a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$209,250 $209,250
Single Single
$139,500 $139,500
Head of Household Head of Household
$174,400 $174,400
Standard Deduction:
Joint Joint
$9,500 $9,500
Single Single
$4,750 $4,750
Head of Household Head of Household
$7,000 $7,000
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind and Limitation on Itemized Deductions:
Joint Joint
$950 $950
Single/Head of Household Single/Head of Household
$1,150 $1,150
~~Congressional Research Service~~

27

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Limitation on Itemized Deductions:
$139,500 $139,500
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable itemized~~ allowable itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit. exempt from the limit.
Statutory Marginal Income Tax Rates, 2003
(after enactment of the Jobs and Growth Tax Relief (after enactment of the Jobs and Growth Tax Relief Reconciliation Act) Reconciliation Act)
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $14,000 $0 to $14,000
10% of the amount over $0 10% of the amount over $0
over $14,000 to $56,800 over $14,000 to $56,800
$1,400 + 15% of the amount over $14,000 $1,400 + 15% of the amount over $14,000
over $56,800 to $114,650 over $56,800 to $114,650
$7,820 + 25% of the amount over $56,800 $7,820 + 25% of the amount over $56,800
over $114,650 to $174,700 over $114,650 to $174,700
$22,283 + 28% of the amount over $114,650 $22,283 + 28% of the amount over $114,650
over $174,700 to $311,950 over $174,700 to $311,950
$39,097 + 33% of the amount over $174,700 $39,097 + 33% of the amount over $174,700
over $311,950 over $311,950
$84,390 + 35% of the amount over $311,950 $84,390 + 35% of the amount over $311,950
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $7,000 $0 to $7,000
10% of the amount over $0 10% of the amount over $0
over $7,000 to $28,400 over $7,000 to $28,400
$700 + 15% of the amount over $7,000 $700 + 15% of the amount over $7,000
over $28,400 to $68,800 over $28,400 to $68,800
$3,910 + 25% of the amount over $28,400 $3,910 + 25% of the amount over $28,400
over $68,800 to $143,500 over $68,800 to $143,500
$14,010 + 28% of the amount over $68,800 $14,010 + 28% of the amount over $68,800
Congressional Research Service 29 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $143,500 to $311,950 over $143,500 to $311,950
$34,926 + 33% of the amount over $143,500 $34,926 + 33% of the amount over $143,500
over $311,950 over $311,950
$90,515 + 35% of the amount over $311,950 $90,515 + 35% of the amount over $311,950
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $10,000 $0 to $10,000
10% of the amount over $0 10% of the amount over $0
over $10,000 to $38,050 over $10,000 to $38,050
$1,000 + 15% of the amount over $10,000 $1,000 + 15% of the amount over $10,000
over $38,050 to $98,250 over $38,050 to $98,250
$5,208 + 25% of the amount over $38,050 $5,208 + 25% of the amount over $38,050
over $98,250 to $159,100 over $98,250 to $159,100
$20,258 + 28% of the amount over $98,250 $20,258 + 28% of the amount over $98,250
over $159,100 to $311,950 over $159,100 to $311,950
$37,296 + 33% of the amount over $159,100 $37,296 + 33% of the amount over $159,100
over $311,950 over $311,950
$87,737 + 35% of the amount over $311,950 $87,737 + 35% of the amount over $311,950
Source: IRS Revenue Procedure 2002-70. IRS Revenue Procedure 2002-70.
~~Congressional Research Service~~

28

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

~~Table 20~~Table 21. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
2002
Personal Exemption:
$3,000 $3,000
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$206,000 $206,000
Single Single
$137,300 $137,300
Head of Household Head of Household
$171,650 $171,650
Standard Deduction:
Joint Joint
$7,850 $7,850
Single Single
$4,700 $4,700
Head of Household Head of Household
$6,900 $6,900
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$900 $900
Single/Head of Household Single/Head of Household
$1,150 $1,150
Congressional Research Service 30 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Limitation on Itemized Deductions:
$137,300 $137,300
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
the amount shown in the right column, the itemized the amount shown in the right column, the itemized
deductions that could be claimeddeductions that could be claimed had to be reduced by had to be reduced by
the lesserthe lesser of 80% of of 80% of ~~al owable~~allowable itemized itemized deductions, or deductions, or
3% of the difference3% of the difference between the taxpayer’s AGI and between the taxpayer’s AGI and
that amount. Deductions for medical expenses, theft that amount. Deductions for medical expenses, theft
and casualty losses,and casualty losses, and investment interest were and investment interest were
exempt from the limit. exempt from the limit.
Statutory Marginal Tax Rates, 2002
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $12,000 $0 to $12,000
10% of the amount over $0 10% of the amount over $0
over $12,000 to $46,700 over $12,000 to $46,700
$1,200 + 15% of the amount over $12,000 $1,200 + 15% of the amount over $12,000
over $46,700 to $112,850 over $46,700 to $112,850
$6,405 + 27% of the amount over $46,700 $6,405 + 27% of the amount over $46,700
over $112,850 to $171,950 over $112,850 to $171,950
$24,266 + 30% of the amount over $112,850 $24,266 + 30% of the amount over $112,850
over $171,950 to $307,050 over $171,950 to $307,050
$41,996 + 35% of the amount over $171,950 $41,996 + 35% of the amount over $171,950
over $307,050 over $307,050
$89,281 + 38.6% of the amount over $89,281 + 38.6% of the amount over $307,050 $307,050
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $6,000 $0 to $6,000
10% of the amount over $0 10% of the amount over $0
over $6,000 to $27,950 over $6,000 to $27,950
$600 + 15% of the amount over $6,000 $600 + 15% of the amount over $6,000
over $27,950 to $67,700 over $27,950 to $67,700
$3,893 + 27% of the amount over $27,950 $3,893 + 27% of the amount over $27,950
over $67,700 to $141,250 over $67,700 to $141,250
$14,626 + 30% of the amount over $67,700 $14,626 + 30% of the amount over $67,700
~~Congressional Research Service~~

29

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $141,250 to $307,050 over $141,250 to $307,050
$36,691 + 35% of the amount over $141,250 $36,691 + 35% of the amount over $141,250
over $307,050 over $307,050
$94,721 + 38.6% of the amount over $94,721 + 38.6% of the amount over $307,050 $307,050
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $10,000 $0 to $10,000
10% of the amount over $0 10% of the amount over $0
over $10,000 to $37,450 over $10,000 to $37,450
$1,000 + 15% of the amount over $10,000 $1,000 + 15% of the amount over $10,000
over $37,450 to $96,700 over $37,450 to $96,700
$5,118 + 27% of the amount over $37,450 $5,118 + 27% of the amount over $37,450
over $96,700 to $156,600 over $96,700 to $156,600
$21,116 + 30% of the amount over $21,116 + 30% of the amount over $96,700 $96,700
over $156,600 to $307,050 over $156,600 to $307,050
$39,086 + 35% of the amount over $156,600 $39,086 + 35% of the amount over $156,600
over $307,050 over $307,050
$91,744 + 38.6% of the amount over $91,744 + 38.6% of the amount over $307,050 $307,050
Source: IRS Revenue Procedure 2001-59. IRS Revenue Procedure 2001-59.
Congressional Research Service 31 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 22~~Table 21~~. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
2001
Personal Exemption:
$2,900 $2,900
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$199,450 $199,450
Single Single
$132,950 $132,950
Head of Household Head of Household
$166,200 $166,200
Standard Deduction:
Joint Joint
$7,600 $7,600
Single Single
$4,550 $4,550
Head of Household Head of Household
$6,650 $6,650
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$900 $900
Single/Head of Household Single/Head of Household
$1,100 $1,100
Limitation on Itemized Deductions:
$132,950 $132,950
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except for marriedexcept for married persons filing persons filing
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
separately) separately)
claimed claimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable itemized~~ allowable itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, theft and casualty expenses, theft and casualty
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.
Statutory Marginal Income Tax Rates, 2001
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $45,200 $0 to $45,200
15% of the amount over $0 15% of the amount over $0
~~Congressional Research Service~~

30

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $45,200 to $109,250 over $45,200 to $109,250
$6,780 + 27.5% of the amount over $45,200 $6,780 + 27.5% of the amount over $45,200
over $109,250 to $166,500 over $109,250 to $166,500
$24,394 + 30.5% of the amount over $24,394 + 30.5% of the amount over $109,250 $109,250
over $166,500 to $297,350 over $166,500 to $297,350
$41,855 + 35.5% of the amount over $166,500 $41,855 + 35.5% of the amount over $166,500
over $297,350 over $297,350
$88,307 + 39.1% of the amount over $88,307 + 39.1% of the amount over $297,350 $297,350
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $27,050 $0 to $27,050
15% of the amount over $0 15% of the amount over $0
over $27,050 to $65,550 over $27,050 to $65,550
$4,058 + 27.5% of the amount over $27,050 $4,058 + 27.5% of the amount over $27,050
over $65,550 to $136,750 over $65,550 to $136,750
$14,646 + 30.5% of the amount over $14,646 + 30.5% of the amount over $65,550 $65,550
over $136,750 to $297,350 over $136,750 to $297,350
$36,362 + 35.5% of the amount over $36,362 + 35.5% of the amount over $136,750 $136,750
over $297,350 over $297,350
$93,375 + 39.1% of the amount over $93,375 + 39.1% of the amount over ~~$297,350~~
~~Head-of-Household~~ $297,350 Congressional Research Service 32 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $36,250 $0 to $36,250
15% of the amount over $0 15% of the amount over $0
over $36,250 to $93,650 over $36,250 to $93,650
$5,438 + 27.5% of the amount over $36,250 $5,438 + 27.5% of the amount over $36,250
over $93,650 to $151,650 over $93,650 to $151,650
$21,223 + 30.5% of the amount over $21,223 + 30.5% of the amount over $93,650 $93,650
over $151,650 to $297,350 over $151,650 to $297,350
$38,913 + 35.5% of the amount over $151,650 $38,913 + 35.5% of the amount over $151,650
over $297,350 over $297,350
$90,637 + 39.1% of the amount over $90,637 + 39.1% of the amount over $297,350 $297,350
Source: IRS Revenue Procedure 2001-13. IRS Revenue Procedure 2001-13.
Table 2223. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
2000
Personal Exemption:
$2,800 $2,800
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 a taxpayer’s adjusted gross income for every $2,500 a taxpayer’s adjusted gross income
exceeded these amounts: exceeded these amounts:
Joint Joint
$193,400 $193,400
Single Single
$128,950 $128,950
Head of Household Head of Household
$161,150 $161,150
Standard Deduction:
Joint Joint
$7,350 $7,350
Single Single
$4,400 $4,400
Head of Household Head of Household
$6,450 $6,450
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$850 $850
Single/Head of Household Single/Head of Household
$1,100 $1,100
~~Congressional Research Service~~

31

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Limitation on Itemized Deductions:
$128,950 $128,950
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, theft and casualty expenses, theft and casualty
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.
Statutory Marginal Income Tax Rates, 2000
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $43,850 $0 to $43,850
15% of the amount over $0 15% of the amount over $0
over $43,850 to $105,950 over $43,850 to $105,950
$6,578 + 28% of the amount over $43,850 $6,578 + 28% of the amount over $43,850
over $105,950 to $161,450 over $105,950 to $161,450
$23,966 + 31% of the amount over $105,950 $23,966 + 31% of the amount over $105,950
over $161,450 to $288,350 over $161,450 to $288,350
$41,171 + 36% of the amount over $41,171 + 36% of the amount over $161,450 Congressional Research Service 33 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption ~~$161,450~~
over $288,350 over $288,350
$86,855 + 39.6% of the amount over $86,855 + 39.6% of the amount over $288,350 $288,350
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $26,250 $0 to $26,250
15% of the amount over $0 15% of the amount over $0
over $26,250 to $63,550 over $26,250 to $63,550
$3,938 + 28% of the amount over $3,938 + 28% of the amount over $26,250 $26,250
over $63,550 to $132,600 over $63,550 to $132,600
$14,382 + 31% of the amount over $63,550 $14,382 + 31% of the amount over $63,550
over $132,600 to $288,350 over $132,600 to $288,350
$35,787 + 36% of the amount over $132,600 $35,787 + 36% of the amount over $132,600
over $288,350 over $288,350
$91,857 + 39.6% of the amount over $91,857 + 39.6% of the amount over $288,350 $288,350
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $35,150 $0 to $35,150
15% of the amount over $0 15% of the amount over $0
over $35,150 to $90,800 over $35,150 to $90,800
$5,273 + 28% of the amount over $35,150 $5,273 + 28% of the amount over $35,150
over $90,800 to $147,050 over $90,800 to $147,050
$20,855 + 31% of the amount over $90,800 $20,855 + 31% of the amount over $90,800
over $147,050 to $288,350 over $147,050 to $288,350
$38,292 + 36% of the amount over $38,292 + 36% of the amount over $147,050 $147,050
over $288,350 over $288,350
$89,160 + 39.6% of the amount over $89,160 + 39.6% of the amount over $288,350 $288,350
Source: IRS Revenue Procedure 99-42. IRS Revenue Procedure 99-42.
Table 2324. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1999
Personal Exemption:
$2,750 $2,750
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
~~Congressional Research Service~~

32

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Joint Joint
$189,950 $189,950
Single Single
$126,600 $126,600
Head of Household Head of Household
$158,300 $158,300
Standard Deduction:
Joint Joint
$7,200 $7,200
Single Single
$4,300 $4,300
Head of Household Head of Household
$6,350 $6,350
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$850 $850
Single/Head of Household Single/Head of Household
$1,050 $1,050
Congressional Research Service 34 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Limitation on Itemized Deductions:
$126,600 $126,600
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, theft and casualty expenses, theft and casualty
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.

Statutory Marginal Income Tax Rates, 1999
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $43,050 $0 to $43,050
15% of the amount over $0 15% of the amount over $0
over $43,050 to $104,050 over $43,050 to $104,050
$6,458 + 28% of the amount over $43,050 $6,458 + 28% of the amount over $43,050
over $104,050 to $158,550 over $104,050 to $158,550
$23,538 + 31% of the amount over $104,050 $23,538 + 31% of the amount over $104,050
over $158,550 to $283,150 over $158,550 to $283,150
$40,433 + 36% of the amount over $40,433 + 36% of the amount over $158,550 $158,550
over $283,150 over $283,150
$85,289 + 39.6% of the amount over $85,289 + 39.6% of the amount over $283,150 $283,150
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $25,750 $0 to $25,750
15% of the amount over $0 15% of the amount over $0
over $25,750 to $62,450 over $25,750 to $62,450
$3,863 + 28% of the amount over $25,750 $3,863 + 28% of the amount over $25,750
over $62,450 to $130,250 over $62,450 to $130,250
$14,139 + 31% of the amount over $14,139 + 31% of the amount over $62,450 $62,450
over $130,250 to $283,150 over $130,250 to $283,150
$35,157 + 36% of the amount over $130,250 $35,157 + 36% of the amount over $130,250
over $283,150 over $283,150
$90,201 + 39.6% of the amount over $90,201 + 39.6% of the amount over $283,150 $283,150
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $34,550 $0 to $34,550
15% of the amount over $0 15% of the amount over $0
over $34,550 to $89,150 over $34,550 to $89,150
$5,183 + 28% of the amount over $34,550 $5,183 + 28% of the amount over $34,550
over $89,150 to $144,400 over $89,150 to $144,400
$20,471 + 31% of the amount over $89,150 $20,471 + 31% of the amount over $89,150
over $144,400 to $283,150 over $144,400 to $283,150
$37,598 + 36% of the amount over $37,598 + 36% of the amount over ~~$144,440~~
~~Congressional Research Service~~

33

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

$144,440 over $283,150over $283,150
$87,548 + 39.6% of the amount over $87,548 + 39.6% of the amount over $283,150 $283,150
Source: IRS Revenue Procedure 98-61. IRS Revenue Procedure 98-61.
Table 2425. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1998
Personal Exemption:
$2,700 $2,700
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$186,800 $186,800
Single Single
$124,500 $124,500
Congressional Research Service 35 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Head of Household Head of Household
$155,650 $155,650
Standard Deduction:
Joint Joint
$7,100 $7,100
Single Single
$4,250 $4,250
Head of Household Head of Household
$6,250 $6,250
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$850 $850
Single/Head of Household Single/Head of Household
$1,050 $1,050
Limitation on Itemized Deductions:
$124,500 $124,500
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, casualty and theft expenses, casualty and theft
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.
Statutory Marginal Income Tax Rates, 1998
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $42,350 $0 to $42,350
15% of the amount over $0 15% of the amount over $0
over $42,350 to $102,300 over $42,350 to $102,300
$6,353 + 28% of the amount over $42,350 $6,353 + 28% of the amount over $42,350
over $102,300 to $155,950 over $102,300 to $155,950
$23,139 + 31% of the amount over $102,300 $23,139 + 31% of the amount over $102,300
over $155,950 to $278,450 over $155,950 to $278,450
$39,770 + 36% of the amount over $39,770 + 36% of the amount over $155,950 $155,950
over $278,450 over $278,450
$83,870 + 39.6% of the amount over $83,870 + 39.6% of the amount over $278,450 $278,450
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $25,350 $0 to $25,350
15% of the amount over $0 15% of the amount over $0
over $25,350 to $61,400 over $25,350 to $61,400
$3,803 + 28% of the amount over $25,350 $3,803 + 28% of the amount over $25,350
over $61,400 to $128,100 over $61,400 to $128,100
$13,897 + 31% of the amount over $61,400 $13,897 + 31% of the amount over $61,400
~~Congressional Research Service~~

34

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $128,100 to $278,450 over $128,100 to $278,450
$34,574 + 36% of the amount over $34,574 + 36% of the amount over $128,100 $128,100
over $278,450 over $278,450
$88,700 + 39.6% of the amount over $88,700 + 39.6% of the amount over $278,450 $278,450
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $33,950 $0 to $33,950
15% of the amount over $0 15% of the amount over $0
over $33,950 to $87,700 over $33,950 to $87,700
$5,093 + 28% of the amount over $33,950 $5,093 + 28% of the amount over $33,950
over $87,700 to $142,000 over $87,700 to $142,000
$20,143 + 31% of the amount over $87,700 $20,143 + 31% of the amount over $87,700
over $142,000 to $278,450 over $142,000 to $278,450
$36,976+ 36% of the amount over $142,000 $36,976+ 36% of the amount over $142,000
over $278,450 over $278,450
$86,098 + 39.6% of the amount over $86,098 + 39.6% of the amount over $278,450 $278,450
Source: IRS Revenue Procedure 97-57. IRS Revenue Procedure 97-57.
Congressional Research Service 36 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Table 26~~Table 25~~. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1997
Personal Exemption:
$2,650 $2,650
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$181,800 $181,800
Single Single
$121,200 $121,200
Head of Household Head of Household
$151,500 $151,500
Standard Deduction:
Joint Joint
$6,900 $6,900
Single Single
$4,150 $4,150
Head of Household Head of Household
$6,050 $6,050
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$800 $800
Single/Head of Household Single/Head of Household
$1,000 $1,000
Limitation on Itemized Deductions:
$121,200 $121,200
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount: between the taxpayer’s AGI and that amount:
Statutory Marginal Income Tax Rates, 1997
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $41,200 $0 to $41,200
15% of the amount over $0 15% of the amount over $0
over $41,200 to $99,600 over $41,200 to $99,600
$6,180 + 28% of the amount over $41,200 $6,180 + 28% of the amount over $41,200
over $99,600 to $151,750 over $99,600 to $151,750
$22,532 + 31% of the amount over $99,600 $22,532 + 31% of the amount over $99,600
over $151,750 to $271,050 over $151,750 to $271,050
$38,699 + 36% of the amount over $38,699 + 36% of the amount over ~~$151,750~~
~~Congressional Research Service~~

35

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

$151,750 over $271,050over $271,050
$81,647 + 39.6% of the amount over $81,647 + 39.6% of the amount over $271,050 $271,050
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $ 24,650 $0 to $ 24,650
15% of the amount over $0 15% of the amount over $0
over $24,650 to $ 59,750 over $24,650 to $ 59,750
$3,698 + 28% of the amount over $24,650 $3,698 + 28% of the amount over $24,650
over $59,750 to $ 124,650 over $59,750 to $ 124,650
$13,526 + 31% of the amount over $59,750 $13,526 + 31% of the amount over $59,750
over $124,650 to $ 271,050 over $124,650 to $ 271,050
$33,645 + 36% of the amount over $124,650 $33,645 + 36% of the amount over $124,650
over $271,050 over $271,050
$86,349 + 39.6% of the amount over $86,349 + 39.6% of the amount over $271,050 $271,050
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $33,050 $0 to $33,050
15% of the amount over $0 15% of the amount over $0
Congressional Research Service 37 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption over $33,050 to $83,350 over $33,050 to $83,350
$4,958 + 28% of the amount over $33,050 $4,958 + 28% of the amount over $33,050
over $83,350 to $138,200 over $83,350 to $138,200
$19,602 + 31% of the amount over $85,350 $19,602 + 31% of the amount over $85,350
over $138,200 to $271,050 over $138,200 to $271,050
$35,986 + 36% of the amount over $35,986 + 36% of the amount over $138,200 $138,200
over $271,050 over $271,050
$83,812 + 39.6% of the amount over $83,812 + 39.6% of the amount over $271,050 $271,050
Source: IRS Revenue Procedure 96-63. IRS Revenue Procedure 96-63.
Table 2627. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1996
Personal Exemption:
$2,550 $2,550
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$176,950 $176,950
Single Single
$117,950 $117,950
Head of Household Head of Household
$147,450 $147,450
Standard Deduction:
Joint Joint
$6,700 $6,700
Single Single
$4,000 $4,000
Head of Household Head of Household
$5,900 $5,900
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly

or the Blind:
Joint Joint
$800 $800
Single/Head of Household Single/Head of Household
$1,000 $1,000
~~Congressional Research Service~~

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~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Limitation on Itemized Deductions:
$117,950 $117,950
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, casualty and theft expenses, casualty and theft
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.
Statutory Marginal Income Tax Rates, 1996
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $40,100 $0 to $40,100
15% of the amount over $0 15% of the amount over $0
over $40,100 to $96,900 over $40,100 to $96,900
$6,015 + 28% of the amount over $40,100 $6,015 + 28% of the amount over $40,100
over $96,900 to $147,700 over $96,900 to $147,700
$21,919 + 31% of the amount over $96,900 $21,919 + 31% of the amount over $96,900
over $147,700 to $263,750 over $147,700 to $263,750
$37,667 + 36% of the amount over $37,667 + 36% of the amount over $147,700 $147,700
over $263,750 over $263,750
$79,445 + 39.6% of the amount over $79,445 + 39.6% of the amount over ~~$263,750~~
$263,750 Congressional Research Service 38 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $24,000 $0 to $24,000
15% of the amount over $0 15% of the amount over $0
over $24,000 to $58,150 over $24,000 to $58,150
$3,600 + 28% of the amount over $24,000 $3,600 + 28% of the amount over $24,000
over $58,150 to $121,300 over $58,150 to $121,300
$13,162 + 31% of the amount over $58,150 $13,162 + 31% of the amount over $58,150
over $121,300 to $263,750 over $121,300 to $263,750
$32,739 + 36% of the amount over $121,300 $32,739 + 36% of the amount over $121,300
over $263,750 over $263,750
$84,021 + 39.6% of the amount over $84,021 + 39.6% of the amount over $263,750 $263,750
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $32,150 $0 to $32,150
15% of the amount over $0 15% of the amount over $0
over $32,150 to $83,050 over $32,150 to $83,050
$4,823 + 28% of the amount over $32,150 $4,823 + 28% of the amount over $32,150
over $83,050 to $134,500 over $83,050 to $134,500
$19,075 + 31% of the amount over $83,050 $19,075 + 31% of the amount over $83,050
over $134,500 to $263,750 over $134,500 to $263,750
$35,025 + 36% of the amount over $35,025 + 36% of the amount over $134,500 $134,500
over $263,750 over $263,750
$81,555 + 39.6% of the amount over $81,555 + 39.6% of the amount over $263,750 $263,750
Source: IRS Revenue Procedure 95-53. IRS Revenue Procedure 95-53.
Table 2728. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions. Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1995
Personal Exemption:
$2,500 $2,500
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
~~Congressional Research Service~~

37

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

Joint Joint
$172,050 $172,050
Single Single
$114,700 $114,700
Head of Household Head of Household
$143,350 $143,350
Standard Deduction:
Joint Joint
$6,550 $6,550
Single Single
$3,900 $3,900
Head of Household Head of Household
$5,750 $5,750
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$750 $750
Single/Head of Household Single/Head of Household
$950 $950
Congressional Research Service 39 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Limitation on Itemized Deductions:
$114,700 $114,700
If an individual’s If an individual’s adjusted grossadjusted gross income was greaterincome was greater than than
($57,350 for married ($57,350 for married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, theft and casualty expenses, theft and casualty
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.

Statutory Marginal Income Tax Rates, 1995
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $39,000 $0 to $39,000
15% of the amount over $0 15% of the amount over $0
over $39,000 to $94,250 over $39,000 to $94,250
$5,850 + 28% of the amount over $5,850 + 28% of the amount over $39,000 $39,000
over $94,250 to $143,600 over $94,250 to $143,600
$21,320 + 31% of the amount over $94,250 $21,320 + 31% of the amount over $94,250
over $143,600 to $256,500 over $143,600 to $256,500
$36,619 + 36% of the amount over $36,619 + 36% of the amount over $143,600 $143,600
over $256,500 over $256,500
$77,263 + 39.6% of the amount over $77,263 + 39.6% of the amount over $256,500 $256,500
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $23,350 $0 to $23,350
15% of the amount over $0 15% of the amount over $0
over $23,350 to $56,550 over $23,350 to $56,550
$3,503 + 28% of the amount over $23,350 $3,503 + 28% of the amount over $23,350
over $56,550 to $117,950 over $56,550 to $117,950
$12,799 + 31% of the amount over $56,550 $12,799 + 31% of the amount over $56,550
over $117,950 to $256,500 over $117,950 to $256,500
$31,833 + 36% of the amount over $117,950 $31,833 + 36% of the amount over $117,950
over $256,500 over $256,500
$81,711 + 39.6% of the amount over $81,711 + 39.6% of the amount over $256,500 $256,500
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $31,250 $0 to $31,250
15% of the amount over $0 15% of the amount over $0
over $31,250 to $80,750 over $31,250 to $80,750
$4,688 + 28% of the amount over $31,250 $4,688 + 28% of the amount over $31,250
over $80,750 to $130,800 over $80,750 to $130,800
$18,548 + 31% of the amount over $80,750 $18,548 + 31% of the amount over $80,750
~~Congressional Research Service~~

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~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $130,800 to $256,500 over $130,800 to $256,500
$34,063 + 36% of the amount over $34,063 + 36% of the amount over $130,800 $130,800
over $256,500 over $256,500
$79,315 + 39.6% of the amount over $79,315 + 39.6% of the amount over $256,500 $256,500
Source: IRS Revenue Procedure 94-72. IRS Revenue Procedure 94-72.
Table 2829. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1994
Personal Exemption:
$2,450 $2,450
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$167,700 $167,700
Single Single
$111,800 $111,800
Congressional Research Service 40 Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption Head of Household Head of Household
$139,750 $139,750
Standard Deduction:
Joint Joint
$6,350 $6,350
Single Single
$3,800 $3,800
Head of Household Head of Household
$5,600 $5,600
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$750 $750
Single/Head of Household Single/Head of Household
$950 $950
Limitation on Itemized Deductions:
$111,800 $111,800
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, casualty and theft expenses, casualty and theft
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit.limit.
Statutory Marginal Income Tax Rates, 1994
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $38,000 $0 to $38,000
15% of the amount over $0 15% of the amount over $0
over $38,000 to $91,850 over $38,000 to $91,850
$5,700 + 28% of the amount over $38,000 $5,700 + 28% of the amount over $38,000
over $91,850 to $140,000 over $91,850 to $140,000
$20,778 + 31% of the amount over $91,850 $20,778 + 31% of the amount over $91,850
over $140,000 to $250,000 over $140,000 to $250,000
$35,705 + 36% of the amount over $35,705 + 36% of the amount over $140,000 $140,000
over $250,000 over $250,000
$75,305 + 39.6% of the amount over $75,305 + 39.6% of the amount over $250,000 $250,000
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $22,750 $0 to $22,750
15% of the amount over $0 15% of the amount over $0
over $22,750 to $55,100 over $22,750 to $55,100
$3,413 + 28% of the amount over $22,750 $3,413 + 28% of the amount over $22,750
~~Congressional Research Service~~

39

~~Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption~~

over $55,100 to $115,000 over $55,100 to $115,000
$12,471 + 31% of the amount over $55,100 $12,471 + 31% of the amount over $55,100
over $115,000 to $250,000 over $115,000 to $250,000
$31,040 + 36% of the amount over $115,000 $31,040 + 36% of the amount over $115,000
over $250,000 over $250,000
$79,640 + 39.6% of the amount over $79,640 + 39.6% of the amount over $250,000 $250,000
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $30,500 $0 to $30,500
15% of the amount over $0 15% of the amount over $0
over $30,500 to $78,700 over $30,500 to $78,700
$4,575 + 28% of the amount over $30,500 $4,575 + 28% of the amount over $30,500
over $78,700 to $127,500 over $78,700 to $127,500
$18,071 + 31% of the amount over $78,750 $18,071 + 31% of the amount over $78,750
over $127,500 to $250,000 over $127,500 to $250,000
$33,199 + 36% of the amount over $33,199 + 36% of the amount over $127,500 $127,500
over $250,000 over $250,000
$77,299 + 39.6% of the amount over $77,299 + 39.6% of the amount over $250,000 $250,000
Source: IRS Revenue Procedure 93-49. IRS Revenue Procedure 93-49.

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Table 2930. Personal Exemptions, Standard Deductions, and Statutory Marginal Tax
Rates, 1993
Personal Exemption:
$2,350 $2,350
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$162,700 $162,700
Single Single
$108,450 $108,450
Head of Household Head of Household
$135,600 $135,600
Standard Deduction:
Joint Joint
$6,200 $6,200
Single Single
$3,700 $3,700
Head of Household Head of Household
$5,450 $5,450
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$700 $700
Single/Head of Household Single/Head of Household
$900 $900
Limitation on Itemized Deductions:
$108,450 $108,450
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
(for (for ~~al filers~~ all filers except marriedexcept married persons filing separately) persons filing separately)
this amount, the itemized this amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions for medicalDeductions for medical expenses, theft and casualty expenses, theft and casualty
losses,losses, and investment interest wereand investment interest were exempt fromexempt from the the
limit. limit.
Statutory Marginal Income Tax Rates, 1993
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $36,900 $0 to $36,900
15% of the amount over $0 15% of the amount over $0
over $36,900 to $89,150 over $36,900 to $89,150
$5,535 + 28% of the amount over $36,900 $5,535 + 28% of the amount over $36,900
over $89,150 to $140,000 over $89,150 to $140,000
$20,165 + 31% of the amount over $89,150 $20,165 + 31% of the amount over $89,150
over $140,000 to $250,000 over $140,000 to $250,000
$35,929 + 36% of the amount over $140,000 $35,929 + 36% of the amount over $140,000
over $250,000 over $250,000
$75,529 + 39.6% of the amount over $75,529 + 39.6% of the amount over $250,000 $250,000
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $22,100 $0 to $22,100
15% of the amount over $0 15% of the amount over $0
over $22,100 to $53,500 over $22,100 to $53,500
$3,315 + 28% of the amount over $22,100 $3,315 + 28% of the amount over $22,100
over $53,500 to $115,000 over $53,500 to $115,000
$12,107 + 31% of the amount over $53,500 $12,107 + 31% of the amount over $53,500
over $115,000 to $250,000 over $115,000 to $250,000
$31,172 + 36% of the amount over $115,000 $31,172 + 36% of the amount over $115,000
over $250,000 over $250,000
$79,772 + 39.6% of the amount over $79,772 + 39.6% of the amount over $250,000 $250,000
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Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $29,600 $0 to $29,600
15% of the amount over $0 15% of the amount over $0
over $29,600 to $76,400 over $29,600 to $76,400
$4,440 + 28% of the amount over $29,600 $4,440 + 28% of the amount over $29,600
over $76,400 to $127,500 over $76,400 to $127,500
$17,544 + 31% of the amount over $76,400 $17,544 + 31% of the amount over $76,400
over $127,500 to $250,000 over $127,500 to $250,000
$33,385 + 36% of the amount over $127,500 $33,385 + 36% of the amount over $127,500
over $250,000 over $250,000
$77,485 + 39.6% of the amount over $77,485 + 39.6% of the amount over $250,000 $250,000
Source: IRS Revenue Procedure 92-102. IRS Revenue Procedure 92-102.
Table 3031. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1992
Personal Exemption:
$2,300 $2,300
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$157,900 $157,900
Single Single
$105,250 $105,250
Head of Household Head of Household
$131,550 $131,550
Standard Deduction:
Joint Joint
$6,000 $6,000
Single Single
$3,600 $3,600
Head of Household Head of Household
$5,250 $5,250
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$700 $700
Single/Head of Household Single/Head of Household
$900 $900
Limitation on Itemized Deductions:
$105,250 (for $105,250 (for ~~al filers~~ all filers except marriedexcept married persons filing persons filing
separately) separately)
If an individual’s If an individual’s adjusted grossadjusted gross income (AGI) exceeded income (AGI) exceeded
this amount, the itemizedthis amount, the itemized deductions that could be deductions that could be
claimedclaimed had to be reduced by the lesserhad to be reduced by the lesser of 80% of of 80% of
~~al owable~~allowable itemized itemized deductions, or 3% of the difference deductions, or 3% of the difference
between the taxpayer’s AGI and that amount. between the taxpayer’s AGI and that amount.
Deductions medical expenses, casualty and theft losses, Deductions medical expenses, casualty and theft losses,
and investment interestand investment interest were exempt from the were exempt from the
limitations. limitations.
Statutory Marginal Income Tax Rates, 1992
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $35,800 $0 to $35,800
15% of the amount over $0 15% of the amount over $0
over $35,800 to $86,500 over $35,800 to $86,500
$5,370 + 28% of the amount over $35,800 $5,370 + 28% of the amount over $35,800
over $86,500 over $86,500
$19,566 + 31% of the amount over $86,500 $19,566 + 31% of the amount over $86,500
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Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption

Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $21,450 $0 to $21,450
15% of the amount over $0 15% of the amount over $0
over $21,450 to $51,900 over $21,450 to $51,900
$3,218 + 28% of the amount over $21,450 $3,218 + 28% of the amount over $21,450
over $51,900 over $51,900
$11,744 + 31% of the amount over $51,900 $11,744 + 31% of the amount over $51,900
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $28,750 $0 to $28,750
15% of the amount over $0 15% of the amount over $0
over $28,750 to $74,150 over $28,750 to $74,150
$4,313 + 28% of the amount over $28,750 $4,313 + 28% of the amount over $28,750
over $74,150 over $74,150
$17,235 + 31% of the amount over $74,150 $17,235 + 31% of the amount over $74,150
Source: IRS Revenue Procedure 91-65. IRS Revenue Procedure 91-65.
Table 3132. Personal Exemption, Standard Deduction, Limitation on Itemized
Deductions, Phaseout of Personal Exemption, and Statutory Marginal Tax Rates,
1991
Personal Exemption:
$2,150 $2,150
Personal exemption began to phase out at a rate of 2% Personal exemption began to phase out at a rate of 2%

for every $2,500 that a taxpayer’s adjusted gross for every $2,500 that a taxpayer’s adjusted gross
income exceeded these amounts: income exceeded these amounts:
Joint Joint
$150,000 $150,000
Single Single
$100,000 $100,000
Head of Household Head of Household
$125,000 $125,000
Standard Deduction:
Joint Joint
$5,700 $5,700
Single Single
$3,400 $3,400
Head of Household Head of Household
$5,000 $5,000
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$650 $650
Single/Head of Household Single/Head of Household
$850 $850
Limitation on Itemized Deductions:
$100,000 (for $100,000 (for ~~al filers~~ all filers except marriedexcept married persons filing persons filing
separately) separately)
If an individual’s If an individual’s adjusted grossadjusted gross income exceeded this income exceeded this
amount, the itemizedamount, the itemized deductions that could be claimed deductions that could be claimed

had to be reduced by the lesser had to be reduced by the lesser ~~of al owable~~ of allowable itemized itemized
deductions, or 3% of the difference between the deductions, or 3% of the difference between the
taxpayer’s AGI and that amount. Deductions for taxpayer’s AGI and that amount. Deductions for
medicalmedical expenses, casualty and theft losses,expenses, casualty and theft losses, and and
investment interest wereinvestment interest were exempt fromexempt from the limit. the limit.
Statutory Marginal Income Tax Rates, 1991
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $34,000 $0 to $34,000
15% of the amount over $0 15% of the amount over $0
over $34,000 to $82,150 over $34,000 to $82,150
$5,100 + 28% of the amount over $34,000 $5,100 + 28% of the amount over $34,000
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over $82,150 over $82,150
$18,582 + 31% of the amount over $82,150 $18,582 + 31% of the amount over $82,150
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $20,350 $0 to $20,350
15% of the amount over $0 15% of the amount over $0
over $20,350 to $49,300 over $20,350 to $49,300
$3,052.50 + 28% of the amount over $3,052.50 + 28% of the amount over $20,350 $20,350
over $49,300 over $49,300
$11,158.50 + 31% of the amount over $ 49,300 $11,158.50 + 31% of the amount over $ 49,300
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $27,300 $0 to $27,300
15% of the amount over $0 15% of the amount over $0
over $27,300 to $70,450 over $27,300 to $70,450
$4,095 + 28% of the amount over $27,300 $4,095 + 28% of the amount over $27,300
over $70,450 over $70,450
$16,177 + 31% of the amount over $70,450 $16,177 + 31% of the amount over $70,450
Source: IRS Revenue Procedure 90-64. IRS Revenue Procedure 90-64.
Table 3233. Personal Exemption, Standard Deduction, and Statutory Marginal Tax
Rates, 1990
Personal Exemption:
$2,050 $2,050
Standard Deduction:
Joint Joint
$5,450 $5,450
Single Single
$3,250 $3,250
Head of Household Head of Household
$4,750 $4,750
Additional ~~Standard Deductions for the~~ Standard Deductions for the Elderly or the Blind:
Joint Joint
$650 $650
Single/Head of Household Single/Head of Household
$800 $800
Statutory Marginal Income Tax Rates, 1990
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $32,450 $0 to $32,450
15% of the amount over $0 15% of the amount over $0
over $32,450 to $78,400 over $32,450 to $78,400
$3,867.50 + 28% of the amount over $3,867.50 + 28% of the amount over $32,450 $32,450
over $78,400 to $185,73 over $78,400 to $185,730a
$17,733.50 + 33% of the amount over $78,400 $17,733.50 + 33% of the amount over $78,400
over $185,730 over $185,730
$53,152.40 + 28% of the amount over $185,730 $53,152.40 + 28% of the amount over $185,730
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $19,450 $0 to $19,450
15% of the amount over $0 15% of the amount over $0
over $19,450 to $47,050 over $19,450 to $47,050
$2,917.50 + 28% of the amount over $2,917.50 + 28% of the amount over $19,450 $19,450
over $47,050 to $109,10 over $47,050 to $109,100a
$10,645.50 + 33% of the amount over $47,050 $10,645.50 + 33% of the amount over $47,050
over $109,100 over $109,100
$31,122.00 + 28% of the amount over $109,100 $31,122.00 + 28% of the amount over $109,100
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Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $26,050 $0 to $26,050
15% of the amount over $0 15% of the amount over $0
over $ 26,050 to $67,200 over $ 26,050 to $67,200
$3,907.50 + 28% of the amount over $3,907.50 + 28% of the amount over $26,050 $26,050
over $67,200 to $157,89 over $67,200 to $157,890a
$15,429.50 + 33% of the amount over $67,200 $15,429.50 + 33% of the amount over $67,200
over $157,890 over $157,890
$45,357.20 + 28% of the amount over $157,890 $45,357.20 + 28% of the amount over $157,890
Source: IRS Revenue Procedure 90-7. IRS Revenue Procedure 90-7.
a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound
depends on the number of exemptions depends on the number of exemptions ~~claimed~~ claimed by the taxpayer. The example in this table assumesby the taxpayer. The example in this table assumes one one
exemption for singleexemption for single returns, two for the other statuses. returns, two for the other statuses.
Table 3334. Personal Exemptions, Standard Deductions, and Statutory Marginal Tax
Rates, 1989
Personal Exemption:
$2,000 $2,000
Standard Deduction:
Joint Joint
$5,200 $5,200
Single Single
$3,100 $3,100
Head of Household Head of Household
$4,550 $4,550
Additional ~~Standard Deduction for the Elderly~~ Standard Deduction for the Elderly or the Blind:
Joint Joint
$600 $600
Single/Head of Household Single/Head of Household
$750 $750
Statutory Marginal Income Tax Rates, 1989
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $30,950 $0 to $30,950
15% of the amount over $0 15% of the amount over $0
over $30,950 to $ 74,850 over $30,950 to $ 74,850
$4,642.50 + 28% of the amount over $4,642.50 + 28% of the amount over $30,950 $30,950
over $ 74,850 to $177,72 over $ 74,850 to $177,720a
$16,934.50 + 33% of the amount over $74,850 $16,934.50 + 33% of the amount over $74,850
over $177,720 over $177,720
$50,881.60 + 28% of the amount over $177,720 $50,881.60 + 28% of the amount over $177,720
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $18,550 $0 to $18,550
15% of the amount over $0 15% of the amount over $0
over $18,550 to $ 44,900 over $18,550 to $ 44,900
$2,782.50 + 28% of the amount over $2,782.50 + 28% of the amount over $18,550 $18,550
over $44,900 to $104, over $44,900 to $104,~~300a~~300a
$10,160.50 + 33% of the amount over $44,900 $10,160.50 + 33% of the amount over $44,900
over $104,300 over $104,300
$29,772.40 + 28% of the amount over $104,300 $29,772.40 + 28% of the amount over $104,300
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $24,850 $0 to $24,850
15% of the amount over $0 15% of the amount over $0
over $24,850 to $ 64,200 over $24,850 to $ 64,200
$ 3,727.50 + 28% of the amount over $ 24,850 $ 3,727.50 + 28% of the amount over $ 24,850
over $64,200 to $151,21 over $64,200 to $151,210a
$14,745.50 + 33% of the amount over $ 64,200 $14,745.50 + 33% of the amount over $ 64,200
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over $151,210 over $151,210
$43,458.80 + 28% of the amount over $151,210 $43,458.80 + 28% of the amount over $151,210
Source: IRS Revenue Procedure 88-56. IRS Revenue Procedure 88-56.
a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound
depends on the number of exemptions depends on the number of exemptions claimed by the taxpayer. The example in this table assumesclaimed by the taxpayer. The example in this table assumes one one
exemption for singleexemption for single returns, two for the other statuses. returns, two for the other statuses.
Table 3435. Personal Exemptions, Standard Deductions, and Statutory Marginal Tax
Rates, 1988
Personal Exemption:
$1,950 $1,950
Standard Deduction:
Joint Joint
$5,000 $5,000
Single Single
$3,000 $3,000
Head of Household Head of Household
$4,400 $4,400
Additional ~~Standard Deduction for the Elderly~~ Standard Deduction for the Elderly or the Blind:
Joint Joint
$600 $600
Single/Head of Household Single/Head of Household
$750 $750
Statutory Marginal Income Tax Rates, 1988
Joint Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $29,750 $0 to $29,750
15% of the amount over $0 15% of the amount over $0
over $29,750 to $71,900 over $29,750 to $71,900
$4,462.50 + 28% of the amount over $4,462.50 + 28% of the amount over $29,750 $29,750
over $71,900 to $171,09 over $71,900 to $171,090a
$16,264.50 + 33% of the amount over $71,900 $16,264.50 + 33% of the amount over $71,900
over $171,090 over $171,090
$47,905.20 + 28% of the amount over $171,090 $47,905.20 + 28% of the amount over $171,090
Single Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $17,850 $0 to $17,850
15% of the amount over $0 15% of the amount over $0
over $17,850 to $43,150 over $17,850 to $43,150
$2,677.50 + 28% of the amount over $2,677.50 + 28% of the amount over $17,850 $17,850
over $43,150 to $100,48 over $43,150 to $100,480a
$9,761.50 + 33% of the amount over $9,761.50 + 33% of the amount over $43,150 $43,150
over $100,480 over $100,480
$28,134.40 + 28% of the amount over $100,480 $28,134.40 + 28% of the amount over $100,480
Head-of-Household Returns
If If taxable income is: is:
Then, Then, tax is: is:
$0 to $23,900 $0 to $23,900
15% of the amount over $0 15% of the amount over $0
over $23,900 to $61,650 over $23,900 to $61,650
$3,585 + 28% of the amount over $23,900 $3,585 + 28% of the amount over $23,900
over $61,650 to $145,63 over $61,650 to $145,630a
$14,155 + 33% of the amount over $61,650 $14,155 + 33% of the amount over $61,650
over $145,630 over $145,630
$40,776.40 + 28% of the amount over $145,630 $40,776.40 + 28% of the amount over $145,630
Source: IRS Form IRS Form 1040 Instructions, 1988. 1040 Instructions, 1988.
a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound a. Implicit tax bracket, generated by the “tax bubble,” as described in text. The bracket’s upper bound
depends on the number of exemptions depends on the number of exemptions claimed by the taxpayer. The example in this table assumesclaimed by the taxpayer. The example in this table assumes one one
exemption for singleexemption for single returns, two for the other statuses. returns, two for the other statuses.
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Appendix. Brief Summary of Major Legislation
Affecting Individual Statutory Rates Since 1986
Tax Reform Act of 1986
The current federal individual income tax is largely a product of the Tax Reform Act of 1986 The current federal individual income tax is largely a product of the Tax Reform Act of 1986
(TRA86; P.L. 99-514). Among the many changes it made to the federal tax code, TRA86 (TRA86; P.L. 99-514). Among the many changes it made to the federal tax code, TRA86
simplified the individualsimplified the individual income tax rate structure for tax years beginning in 1988 by replacing income tax rate structure for tax years beginning in 1988 by replacing
the 14 statutory rates from the 1985 and 1986 tax years with two such rates: 15% and 28%the 14 statutory rates from the 1985 and 1986 tax years with two such rates: 15% and 28%.. Table
3435 shows key elements of the 1988 tax rate structure. These rates applied shows key elements of the 1988 tax rate structure. These rates applied ~~equal y~~equally to capital to capital
income as income as ~~wel~~ well as to labor income. as to labor income.
In addition, TRA86 established a 5% surcharge on the taxable income of certain upper-income In addition, TRA86 established a 5% surcharge on the taxable income of certain upper-income
households. This surcharge effectively created a 33% statutory tax rate: a 28% statutory tax rate households. This surcharge effectively created a 33% statutory tax rate: a 28% statutory tax rate
plus a 5% surcharge. plus a 5% surcharge.
Because the surcharge phased in over a certain range of income and then phased out as income Because the surcharge phased in over a certain range of income and then phased out as income
increased, statutory tax rates rose to 33% but then increased, statutory tax rates rose to 33% but then ~~fel~~ fell back to 28%, producing an income tax rate back to 28%, producing an income tax rate
“bubble.” The purpose of the surcharge was two-fold: (1) to prevent TRA86 from changing the “bubble.” The purpose of the surcharge was two-fold: (1) to prevent TRA86 from changing the
distribution of the income tax burden among income groups, relative to pre-1986 tax law, and (2) distribution of the income tax burden among income groups, relative to pre-1986 tax law, and (2)
to meet specific revenue targets. to meet specific revenue targets.
More More ~~specifical y~~specifically, the surcharge erased the tax savings from the 15% tax bracket and the personal , the surcharge erased the tax savings from the 15% tax bracket and the personal
exemption for upper-income households. For joint returns in 1988, the phaseout of the 15% tax exemption for upper-income households. For joint returns in 1988, the phaseout of the 15% tax
rate started when taxable income exceeded $71,900 and ended when it reached $149,250. For rate started when taxable income exceeded $71,900 and ended when it reached $149,250. For
single returns, the 15% tax bracket phased out between $47,050 and $97,620. For heads of single returns, the 15% tax bracket phased out between $47,050 and $97,620. For heads of
households, the phaseout occurred between $67,200 and $134,930.households, the phaseout occurred between $67,200 and $134,930.
The phaseout of the personal exemption started immediately after the phaseout of the 15% tax The phaseout of the personal exemption started immediately after the phaseout of the 15% tax
bracket and occurred bracket and occurred ~~sequential y~~sequentially for each exemption. This meant that the taxable income range for each exemption. This meant that the taxable income range
over which the 5% surcharge offset personal exemptions depended on the number of personal over which the 5% surcharge offset personal exemptions depended on the number of personal
exemptions claimed on the tax return. For example, on a joint return claiming two personal exemptions claimed on the tax return. For example, on a joint return claiming two personal
exemptions, the 5% surcharge would apply to taxable income between $149,250 and $171,090 exemptions, the 5% surcharge would apply to taxable income between $149,250 and $171,090
($149,250 plus two times $10,920). On a joint return with four personal exemptions, the 5% ($149,250 plus two times $10,920). On a joint return with four personal exemptions, the 5%
surcharge would apply to taxable income between $149,250 and $192,930 ($149,250 plus four surcharge would apply to taxable income between $149,250 and $192,930 ($149,250 plus four
times $10,920). times $10,920).
To To ~~il ustrate~~illustrate how the 5% surcharge worked to “phase out” the tax benefits of the 15% tax bracket, how the 5% surcharge worked to “phase out” the tax benefits of the 15% tax bracket,
consider the following example based on a joint return for 1988. The difference between taxing consider the following example based on a joint return for 1988. The difference between taxing
the first $29,750 of taxable income at 28% instead of 15% was $3,867.50 (obtained as $29,750 the first $29,750 of taxable income at 28% instead of 15% was $3,867.50 (obtained as $29,750
multipliedmultiplied by 13%, the difference between 28% and 15%). Five percent of the difference between by 13%, the difference between 28% and 15%). Five percent of the difference between
the upper and lower phaseout limits also equaled $3,867.50 ($149,250 less $71,900 multiplied by the upper and lower phaseout limits also equaled $3,867.50 ($149,250 less $71,900 multiplied by
5%). Hence, assessing the 5% surcharge on taxable income between $78,400 and $162,770 was 5%). Hence, assessing the 5% surcharge on taxable income between $78,400 and $162,770 was
equivalent to taxing the first $32,450 of taxable income at 28% rather than 15%. equivalent to taxing the first $32,450 of taxable income at 28% rather than 15%.
Omnibus Budget Reconciliation Act of 1990
The Omnibus Budget Reconciliation Act of 1990 (OBRA90, P.L. 99-514) added a third statutory The Omnibus Budget Reconciliation Act of 1990 (OBRA90, P.L. 99-514) added a third statutory
rate to the two rates from previous law. The rates were 15%, 28%, and 31% and applied to tax rate to the two rates from previous law. The rates were 15%, 28%, and 31% and applied to tax
years beginning in 1991 and thereafter (years beginning in 1991 and thereafter (seesee Table 3132). OBRA90 eliminated. OBRA90 eliminated the tax rate bubble the tax rate bubble
created by TRA86, and replaced it with a limitationcreated by TRA86, and replaced it with a limitation on itemized deductions (often referred to as on itemized deductions (often referred to as
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the Pease limitation) the Pease limitation) and a different method for phasing out the personal exemption for upper-and a different method for phasing out the personal exemption for upper-
income households. income households.
OBRA90 OBRA90 also reinstated separate tax rates for capital gains income. The act limited the tax on also reinstated separate tax rates for capital gains income. The act limited the tax on
capital gains income to a maximum of 28%, starting in 1991. TRA86 had taxed capital gains as capital gains income to a maximum of 28%, starting in 1991. TRA86 had taxed capital gains as
ordinary income, with a top effective rate of 33%. ordinary income, with a top effective rate of 33%.
OBRA90’s limitation OBRA90’s limitation on itemized deductions was based on a taxpayer’s adjusted gross income on itemized deductions was based on a taxpayer’s adjusted gross income
(AGI). From 1991 to 1995, (AGI). From 1991 to 1995, ~~al owable~~allowable deductions were reduced by 3% of the amount by which a deductions were reduced by 3% of the amount by which a
taxpayer’s AGI exceeded $100,000 (or $50,000 in the case of married couples filing separate taxpayer’s AGI exceeded $100,000 (or $50,000 in the case of married couples filing separate
returns). For example, if a taxpayer’s AGI in 1991 was $110,000, then her itemized deductions returns). For example, if a taxpayer’s AGI in 1991 was $110,000, then her itemized deductions
were reduced by $300 ($110,000 less $100,000 multiplied by .03). This provision effectively were reduced by $300 ($110,000 less $100,000 multiplied by .03). This provision effectively
raised the marginal tax rate for affected taxpayers by approximately one percentage point. A raised the marginal tax rate for affected taxpayers by approximately one percentage point. A
dollar of income in excess of $100,000 was taxed as if it were $1.03, since in addition to the tax dollar of income in excess of $100,000 was taxed as if it were $1.03, since in addition to the tax
on an extra dollar of income, the taxpayer lost a tax deduction by giving up $0.03 of itemized on an extra dollar of income, the taxpayer lost a tax deduction by giving up $0.03 of itemized
deductions. deductions.
This limitation This limitation was scheduled to expire after 1995 but was later extended. was scheduled to expire after 1995 but was later extended. ~~Al owable~~Allowable deductions deductions
for medical expenses, casualty and theft losses, and investment interest were not subject to this for medical expenses, casualty and theft losses, and investment interest were not subject to this
limitation. For tax years after 1991, the $100,000 threshold was indexed for inflation. limitation. For tax years after 1991, the $100,000 threshold was indexed for inflation.
OBRA90 phased out the tax benefits from the personal exemption for higher-income households. OBRA90 phased out the tax benefits from the personal exemption for higher-income households.
Each personal exemption was phased out by a factor of 2% for each $2,500 (or fraction thereof) Each personal exemption was phased out by a factor of 2% for each $2,500 (or fraction thereof)
by which a taxpayer’s AGI exceeded a given threshold amount. In 1991, the threshold amounts by which a taxpayer’s AGI exceeded a given threshold amount. In 1991, the threshold amounts
were $150,000 for a joint return, $100,000 for a single return, and $125,000 for a head-of- were $150,000 for a joint return, $100,000 for a single return, and $125,000 for a head-of-
household return. Starting in 1992, these amounts were indexed for inflation. The phaseout household return. Starting in 1992, these amounts were indexed for inflation. The phaseout
provision was also scheduled to expire at the end of 1995. provision was also scheduled to expire at the end of 1995.
A simple example can A simple example can ~~il ustrate~~illustrate how the personal exemption phaseout (PEP) increased affected how the personal exemption phaseout (PEP) increased affected
taxpayers’ tax burden. In 1991, a joint household whose AGI was $183,000 would have lost 28% taxpayers’ tax burden. In 1991, a joint household whose AGI was $183,000 would have lost 28%
of their total personal exemptions. The AGI amount in excess of the threshold in this instance of their total personal exemptions. The AGI amount in excess of the threshold in this instance
would have been $33,000, or $183,000 (AGI) minus the $150,000 threshold limit. The $33,000 would have been $33,000, or $183,000 (AGI) minus the $150,000 threshold limit. The $33,000
excess, divided by $2,500, would have produced a factor of 13.2, which would have been excess, divided by $2,500, would have produced a factor of 13.2, which would have been
rounded up to 14. This figure, multiplied by 2%, would have resulted in the final rounded up to 14. This figure, multiplied by 2%, would have resulted in the final ~~disal owance~~disallowance
rate of 28%. Hence, if the family had claimed two personal exemptions, which at $2,150 each rate of 28%. Hence, if the family had claimed two personal exemptions, which at $2,150 each
would have totaled $4,300, it would have been would have totaled $4,300, it would have been ~~al owed~~allowed to deduct $3,096 ($4,300 total personal to deduct $3,096 ($4,300 total personal
exemptions less the $1,204 exemptions less the $1,204 ~~disal owance~~disallowance, which is 28% of the total). , which is 28% of the total).
Omnibus Budget Reconciliation Act of 1993
The Omnibus Budget Reconciliation Act of 1993 (OBRA93, P.L. 103-66) made several changes The Omnibus Budget Reconciliation Act of 1993 (OBRA93, P.L. 103-66) made several changes
in the individualin the individual marginal income tax rate structure. It added two new marginal tax rates: 36% marginal income tax rate structure. It added two new marginal tax rates: 36%
and 39.6%. The 39.6% rate was the result of adding a 10% surtax to the 36% rate for taxpayers and 39.6%. The 39.6% rate was the result of adding a 10% surtax to the 36% rate for taxpayers
with taxable incomes over $250,000 in 1993. with taxable incomes over $250,000 in 1993.
Although OBRA93 Although OBRA93 was enacted in August 1993, the new top two marginal rates were made was enacted in August 1993, the new top two marginal rates were made
effective retroactively to January 1, 1993. Affected taxpayers, however, were not assessed effective retroactively to January 1, 1993. Affected taxpayers, however, were not assessed
penalties for underpayment of 1993 taxes resulting from the retroactive rate increase. Taxpayers penalties for underpayment of 1993 taxes resulting from the retroactive rate increase. Taxpayers
were also were also ~~al owed~~allowed to pay any additional to pay any additional 1993 taxes in three equal 1993 taxes in three equal ~~instal ments~~installments over two years. over two years.
OBRA93 delayed indexation of the new top income tax brackets for one year. Hence, the dollar OBRA93 delayed indexation of the new top income tax brackets for one year. Hence, the dollar
amounts for the 36% and 39.6% tax brackets remained the same in 1993 and 1994. amounts for the 36% and 39.6% tax brackets remained the same in 1993 and 1994.
~~Final y~~ Finally, OBRA93 made permanent both the Pease limitation and the PEP., OBRA93 made permanent both the Pease limitation and the PEP.
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Economic Growth and Tax Relief Reconciliation Act of 2001
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) made The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) made
several major changes to the marginal tax rate structure. Many of the act’s provisions were set to several major changes to the marginal tax rate structure. Many of the act’s provisions were set to
phase in over several years, but subsequent legislation overrode the initialphase in over several years, but subsequent legislation overrode the initial timeline. timeline. Al All EGTRRA EGTRRA
provisions, as amended, were set to expire at the end of 2010. provisions, as amended, were set to expire at the end of 2010.
First, the 2001 act created a new 10% bracket. It applied, beginning in 2002, to the first $12,000 First, the 2001 act created a new 10% bracket. It applied, beginning in 2002, to the first $12,000
of taxable income for married couples filing jointly, the first $10,000 of taxable income for heads of taxable income for married couples filing jointly, the first $10,000 of taxable income for heads
of households, and the first $6,000 of taxable income for single individuals. For tax year 2001, of households, and the first $6,000 of taxable income for single individuals. For tax year 2001,
the act created a “rate reduction tax credit,” mimicking the effects of the 10% tax rate bracket for the act created a “rate reduction tax credit,” mimicking the effects of the 10% tax rate bracket for
most taxpayers.14 EGTRRA most taxpayers.14 EGTRRA ~~gradual y~~gradually expanded the bracket from 2003 to 2007. expanded the bracket from 2003 to 2007.
Second, the 2001 act Second, the 2001 act ~~gradual y~~gradually reduced the top four marginal income tax rates. Under prior law, reduced the top four marginal income tax rates. Under prior law,
the top four marginal tax rates were 28%, 31%, 36%, and 39.6%. When its provisions were fully the top four marginal tax rates were 28%, 31%, 36%, and 39.6%. When its provisions were fully
phased in, the 2001 act reduced the top four marginal income tax rates to 25%, 28%, 33%, and phased in, the 2001 act reduced the top four marginal income tax rates to 25%, 28%, 33%, and
35%. The reductions were scheduled to phase in between 2001 and 2006; subsequent legislation 35%. The reductions were scheduled to phase in between 2001 and 2006; subsequent legislation
accelerated their phase-in schedule. accelerated their phase-in schedule.
Third, EGTRRA repealed the limitation Third, EGTRRA repealed the limitation on itemized deductions and personal exemptions for on itemized deductions and personal exemptions for
high-income taxpayers. The repeal was phased in between 2006 and 2009. The limitation was high-income taxpayers. The repeal was phased in between 2006 and 2009. The limitation was
completely repealed in 2010 but was scheduled to be reinstated in 2011, when EGTRRA’s tax completely repealed in 2010 but was scheduled to be reinstated in 2011, when EGTRRA’s tax
cuts were due to expire. cuts were due to expire.
Fourth, some of the act’s measures designed to reduce the marriage penalty affected the tax Fourth, some of the act’s measures designed to reduce the marriage penalty affected the tax
bracket structure. The act increased the income range of the 15% tax bracket for married couples bracket structure. The act increased the income range of the 15% tax bracket for married couples
filing joint returns to twice the income range of the 15% tax bracket for single returns. Under filing joint returns to twice the income range of the 15% tax bracket for single returns. Under
EGTRRA, this provision was scheduled to phase in from 2005 to 2008, but subsequent legislation EGTRRA, this provision was scheduled to phase in from 2005 to 2008, but subsequent legislation
sped up the phase-in. Under EGTRRA, the upper dollar limit of the 15% tax bracket for joint sped up the phase-in. Under EGTRRA, the upper dollar limit of the 15% tax bracket for joint
returns was set at 180% of the upper dollar limitreturns was set at 180% of the upper dollar limit of the 15% tax bracket for single returns in 2005, of the 15% tax bracket for single returns in 2005,
187% of that limit187% of that limit in 2006, 193% of that limit in 2007, and 200% of that limitin 2006, 193% of that limit in 2007, and 200% of that limit in 2008 and in 2008 and
subsequent years. subsequent years.
~~Final y~~Finally, the 2001 act increased the standard deduction for joint returns to twice the size of the , the 2001 act increased the standard deduction for joint returns to twice the size of the
standard deduction for single returns. standard deduction for single returns. ~~Initial y~~Initially, the increase was scheduled to be phased in , the increase was scheduled to be phased in
between 2005 to 2009, but subsequent laws accelerated the process. This had the effect of raising between 2005 to 2009, but subsequent laws accelerated the process. This had the effect of raising
the lower income threshold of the lowest tax bracket for married taxpayers. the lower income threshold of the lowest tax bracket for married taxpayers.
Jobs and Growth Tax Relief Reconciliation Act of 2003
The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, P.L. 108-27) accelerated The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, P.L. 108-27) accelerated
several changes to the individualseveral changes to the individual income tax rate structure made by EGTRRA. It moved forward income tax rate structure made by EGTRRA. It moved forward
to 2003 the tax rate reductions, the expansion of the 10% tax bracket, and the widening of the to 2003 the tax rate reductions, the expansion of the 10% tax bracket, and the widening of the
15% tax bracket for joint returns to make it double the 15% tax bracket for single returns. Under 15% tax bracket for joint returns to make it double the 15% tax bracket for single returns. Under
EGTRRA, some of these changes would not have been fully phased in until 2009. EGTRRA, some of these changes would not have been fully phased in until 2009.
JGTRRA also lowered the top tax rate for long-term capital gains and dividends to 15% and set a JGTRRA also lowered the top tax rate for long-term capital gains and dividends to 15% and set a
rate of 0% for certain low-income taxpayers. rate of 0% for certain low-income taxpayers.

14 For more information see out-of-print CRS Report RS21171, 14 For more information see out-of-print CRS Report RS21171, The Rate Reduction Tax Credit - “The Tax Rebate” - in
the ~~Econom ic~~Economic Growth and Tax Relief Reconciliation Act of 2001: A Brief Explanation , by Steven Maguire, by Steven Maguire (available to (available to
congressional clients upon request). congressional clients upon request).
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Working Families Tax Relief Act of 2004
The Working Families Tax Relief Act of 2004 (WFTRA, P.L. 108-311) extended several tax The Working Families Tax Relief Act of 2004 (WFTRA, P.L. 108-311) extended several tax
provisions of JGTRRA that were scheduled to expire at the end of 2004. It extended the provisions of JGTRRA that were scheduled to expire at the end of 2004. It extended the
expansion of the 10% income tax bracket through 2007, at which point EGTRRA’s provisions expansion of the 10% income tax bracket through 2007, at which point EGTRRA’s provisions
would be fully phased in. would be fully phased in.
WFTRA also extended EGTRRA’s marriage penalty relief from 2005 to 2008. The standard WFTRA also extended EGTRRA’s marriage penalty relief from 2005 to 2008. The standard
deduction for a married couple filing jointlydeduction for a married couple filing jointly was set to be double the standard deduction for an was set to be double the standard deduction for an
unmarried single filer over that period. In addition, the act made the size of the 15% tax bracket unmarried single filer over that period. In addition, the act made the size of the 15% tax bracket
for joint filers double that of the tax bracket for single filers from 2005 to 2007. for joint filers double that of the tax bracket for single filers from 2005 to 2007.
Tax Increase Prevention and Reconciliation Act of 2005
JGTRRA’s reductions in tax rates for long-term capital gains and dividends were scheduled to JGTRRA’s reductions in tax rates for long-term capital gains and dividends were scheduled to
expire at the end of 2008. The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA, expire at the end of 2008. The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA,
P.L. 109-222) extended the reduced rates through 2010. P.L. 109-222) extended the reduced rates through 2010.
Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010
A last-minute agreement in 2010 between President Obama and congressional leaders from both A last-minute agreement in 2010 between President Obama and congressional leaders from both
parties cleared the way for another temporary extension of parties cleared the way for another temporary extension of al all the Bush-era tax cuts. The Tax the Bush-era tax cuts. The Tax
Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (TRUC, P.L. Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (TRUC, P.L.
111-312) extended the cuts through 2012, along with several other tax provisions from previous 111-312) extended the cuts through 2012, along with several other tax provisions from previous
laws.15 laws.15
American Taxpayer Relief Act of 2012
Facing a return of pre-EGTRRA statutory tax rates on January 1, 2013, Congress and President Facing a return of pre-EGTRRA statutory tax rates on January 1, 2013, Congress and President
Obama agreed on legislationObama agreed on legislation (the American Taxpayer Relief Act of 2012, P.L. 112-240) to (the American Taxpayer Relief Act of 2012, P.L. 112-240) to
permanently extend permanently extend al all of the individualof the individual income tax rate cuts enacted during the George W. Bush income tax rate cuts enacted during the George W. Bush
presidency, except for the top rate, which returned to 39.6%, its level at the start of Bush’s first presidency, except for the top rate, which returned to 39.6%, its level at the start of Bush’s first
term. term.
The act also permanently extended the repeal of EGTRRA’s phaseout of the personal exemption, The act also permanently extended the repeal of EGTRRA’s phaseout of the personal exemption,
but only for single filers with AGI of $250,000 or less ($300,000 or less for joint filers). but only for single filers with AGI of $250,000 or less ($300,000 or less for joint filers).
Taxpayers with AGIs above these inflation-adjusted amounts were Taxpayers with AGIs above these inflation-adjusted amounts were ~~stil~~ still subject to the phaseout. subject to the phaseout.
The same treatment applied to EGTRRA’s repeal of the Pease limitation.The same treatment applied to EGTRRA’s repeal of the Pease limitation.
P.L. 115-97
Individual marginal income tax rates did not change again until the enactment of the 2017 tax Individual marginal income tax rates did not change again until the enactment of the 2017 tax
revision, commonly referred to as the Tax Cuts and Jobs Act (TCJA, P.L. 115-97). The law revision, commonly referred to as the Tax Cuts and Jobs Act (TCJA, P.L. 115-97). The law
changed a number of individual income tax provisions, including individualchanged a number of individual income tax provisions, including individual tax rates and the tax rates and the
standard deduction. For tax years beginning in 2018 and ending before 2027, the individual standard deduction. For tax years beginning in 2018 and ending before 2027, the individual

15 For example, see changes made to the earned income tax credit and the child tax 15 For example, see changes made to the earned income tax credit and the child tax ~~cr edit~~credit by the American Recovery by the American Recovery
and Reinvestment Act (P.L. 111-5) that TRUC extended. For more information, see CRSand Reinvestment Act (P.L. 111-5) that TRUC extended. For more information, see CRS Report R44825, Report R44825, The Earned
~~Incom e~~Income Tax Credit (EITC): A Brief Legislative History, by Margot L. Crandall-Hollick, and, by Margot L. Crandall-Hollick, and ~~CRS~~ CRS Report R45124, Report R45124, The
Child Tax Credit: Legislative History, by Margot L. Crandall-Hollick. , by Margot L. Crandall-Hollick.
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income tax rate structure consists of seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. income tax rate structure consists of seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
(The rates are scheduled to revert to their pre-2018 levels in 2026.)(The rates are scheduled to revert to their pre-2018 levels in 2026.)
For eligible For eligible ~~individuals~~ individuals receiving income from pass-through businesses (i.e., partnerships, S receiving income from pass-through businesses (i.e., partnerships, S
corporations, and sole proprietorships), these temporary statutory rates can be further reduced by corporations, and sole proprietorships), these temporary statutory rates can be further reduced by
taking a new temporary deduction created by the 2017 tax revision. Section 199A of the federal taking a new temporary deduction created by the 2017 tax revision. Section 199A of the federal
tax code tax code ~~al ows~~allows a pass-through business owner to deduct up to 20% of income from a qualified a pass-through business owner to deduct up to 20% of income from a qualified
trade or business in determining her or his individualtrade or business in determining her or his individual income tax liability.16 income tax liability.16
The 2017 tax revision also made the following temporary changes in the individual income tax The 2017 tax revision also made the following temporary changes in the individual income tax
from 2018 to 2025:from 2018 to 2025:
 It suspended the personal exemption.  It suspended the personal exemption.
 It increased the standard deduction for nonitemizers in 2018 to $24,000 for joint  It increased the standard deduction for nonitemizers in 2018 to $24,000 for joint
filers, $18,000 for head-of-household filers, and $12,000 for single filers and filers, $18,000 for head-of-household filers, and $12,000 for single filers and
indexed each amount for inflation using the chained consumer price index for indexed each amount for inflation using the chained consumer price index for
urban consumers.17urban consumers.17
 It suspended the itemized deduction for  It suspended the itemized deduction for ~~miscel aneous~~miscellaneous expenses. expenses.
 It suspended the Pease limitation on itemized deductions for certain high-income  It suspended the Pease limitation on itemized deductions for certain high-income
taxpayers. taxpayers.

Author Information

Gary Guenther Gary Guenther

Analyst in Public Finance Analyst in Public Finance

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and shared staff to congressional committees and Members of Congress. It operates solely at the behest of and
under the direction of Congress. Information in a CRS Report should under the direction of Congress. Information in a CRS Report should ~~n ot~~not be relied upon for purposes other be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in than public understanding of information that has been provided by CRS to Members of Congress in
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in
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16 As a result of the adjustment, the effective individual tax rates for qualified16 As a result of the adjustment, the effective individual tax rates for qualified passthrough businesspassthrough business income are 8.0%, income are 8.0%,
9.6%, 17.6%, 19.2%, 25.6%, 28.0%, and 29.6% for the 2018 to 2025 tax years. 9.6%, 17.6%, 19.2%, 25.6%, 28.0%, and 29.6% for the 2018 to 2025 tax years.
17 In 2017, the standard deduction was17 In 2017, the standard deduction was $12,700 for joint filers, $9,350 for head-of-household filers, and $6,350 for $12,700 for joint filers, $9,350 for head-of-household filers, and $6,350 for
singlesingle filers. filers.
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