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2017–2018 Tax Brackets
2018 Whole Ball Of Tax
Married Filing Jointly (& Surviving Spouse)
| 2017 Taxable Income | Tax Rate | 2018 Taxable Income | Tax Rate |
| Not over $18,650 | 10% | Not over 19,050 | 10% |
| $18,651 - $75,900 | 15% | $19,051 - $77,400 | 12% |
| $75,901 - $153,100 | 25% | $77,401 - $165,000 | 22% |
| $153,101 - $233,350 | 28% | $165,001 - $315,000 | 24% |
| $233,351 - $416,700 | 33% | $315,001 - $400,000 | 32% |
| $416,701 - $470,700 | 35% | $400,001 - $600,000 | 35% |
| Over $470,700 | 39.6% | Over $600,000 | 37% |
Married Filing Separately
| 2017 Taxable Income | Tax Rate | 2018 Taxable Income | Tax Rate |
| Not over $9,325 | 10% | Not over $9,525 | 10% |
| $9,326 - $37,950 | 15% | $9,526 - $38,700 | 12% |
| $37,951 - $76,550 | 25% | $38,701 - $82,500 | 22% |
| $76,551 - $116,675 | 28% | $82,501 - $157,500 | 24% |
| $116,676 - $208,350 | 33% | $157,501 - $200,000 | 32% |
| $208,351 - $235,350 | 35% | $200,001 - $300,000 | 35% |
| Over $235,350 | 39.6% | Over $300,000 | 37% |
Single Filers
| 2017 Taxable Income | Tax Rate | 2018 Taxable Income | Tax Rate |
| Not over $9,325 | 10% | Not over $9,525 | 10% |
| $9,326 - $37,950 | 15% | $9,526 - $38,700 | 12% |
| $37,951 - $91,900 | 25% | $38,701 - $82,500 | 22% |
| $91,901 - $191,650 | 28% | $82,501 - $157,500 | 24% |
| $191,651 - $416,700 | 33% | $157,501 - $200,000 | 32% |
| $416,701 - $418,400 | 35% | $200,001 - $500,000 | 35% |
| Over $418,400 | 39.6% | Over $500,000 | 37% |
Head of Household
| 2017 Taxable Income | Tax Rate | 2018 Taxable Income | Tax Rate |
| Not over $13,350 | 10% | Not over $13,600 | 10% |
| $13,351 - $50,800 | 15% | $13,601 - $51,800 | 12% |
| $50,801- $131,200 | 25% | $51,801 - $82,500 | 22% |
| $131,201 - $212,500 | 28% | $82,501 - $157,500 | 24% |
| $212,501 - $416,700 | 33% | $157,501 - $200,000 | 32% |
| $416,701 - $444,550 | 35% | $200,001 - $500,000 | 35% |
| Over $444,550 | 39.6% | Over $500,000 | 37% |
Standard Deduction Amounts
| Filing Status | 2017 | 2018 | Increase |
| Married Filing Jointly (& Surviving Spouse) | $12,700 | $24,000 | $11,300 |
| Married Filing Separately | $6,350 | $12,000 | $5,650 |
| Single | $6,350 | $12,000 | $5,650 |
| Head of Household | $9,350 | $18,000 | $8,650 |
Standard Deduction for Dependents ("Kiddie" Standard Deduction)
| 2017 | 2018 | Increase |
| $1,050 | $1,050 | $0 |
Income Level at Which 3-Percent Itemized Deduction Limitation Takes Effect (Adjusted Gross Income)
| Filing Status | 2017 | 2018 |
| Married Filing Jointly (& Surviving Spouse) | $313,800 | Overall limitation on itemized deductions suspended |
| Married Filing Separately | $156,900 | Overall limitation on itemized deductions suspended |
| Single | $261,500 | Overall limitation on itemized deductions suspended |
| Head of Household | $287,650 | Overall limitation on itemized deductions suspended |
Personal Exemption Amounts
| 2017 | 2018 |
| $4,050 | The deduction for personal and dependency exemptions is repealed. |
Threshold for Personal Exemption Phase-out
| Filing Status | 2017 | 2018 |
| Married Filing Jointly (& Surviving Spouse) | $313,800 | The deduction for personal and dependence exemption is repealed |
| Married Filing Separately | $156,900 | The deduction for personal and dependence exemption is repealed |
| Single | $261,500 | The deduction for personal and dependence exemption is repealed |
| Head of Household | $287,650 | The deduction for personal and dependence exemption is repealed |
Gift Tax Exemption
| 2017 | 2018 | Increase |
| $14,000 | $15,000 | $1,000 |