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
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