Tax brackets for 2024 and 2025

$0–$11,600

$0–$23,200

$0–$16,550

$0–$11,600

$11,600–$47,150

$23,200–$94,300

$16,550–$63,100

$11,600–$47,150

$47,150–$100,525

$94,300–$201,050

$63,100–$100,500

$47,150–$100,525

$100,525–$191,950

$201,050–$383,900

$100,500–$191,950

$100,525–$191,950

$191,950–$243,725

$383,900–$487,450

$191,950–$243,700

$191,950–$243,725

$243,720–$609,350

$487,450–$731,200

$243,700–$609,350

$243,725–$365,600

$609,350+

$731,200+

$609,350+

$365,600+

$0–$11,925

$0–$23,850

$0–$17,000

$0–$11,925

$11,925–

$48,475

$23,850–

$96,950

$17,000–

$64,850

$11,925–
$48,475

$48,475–

$103,350

$96,950–

$206,700

$64,850–

$103,350

$48,475–
$103,350

$103,350– $197,300

$206,700–$394,600

$103,350–$197,300

$103,350–

$197,300

$197,300–$250,525

$394,600–$501,050

$197,300–$250,500

$197,300– $250,525

$250,525–$626,350

$501,050–$751,600

$250,500–$626,350

$250,525– $375,800

$626,350+

$751,600+

$626,350+

$375,800+

Single

$14,600

$15,000

Married filing jointly

$29,200

$30,000

Head of household

$21,900

$22,500

Married filing separately

$14,600

$15,000

A fixed amount that is determined by your filing status that indicates how much you’ll be able to reduce your adjusted gross income to determine your taxable income by when you calculate your taxes.

As an alternative to the standard deduction, taxpayers can itemize certain approved expenses, such as:

• An amount of state and local taxes, including property taxes*

• Mortgage interest**
• Charitable contributions**
• Medical expenses (that exceed 7.5% of adjusted gross income)

• You’re either not married or you are legally separated as of Dec. 31 of the filing year AND you don't qualify as a head of household or surviving spouse.

• You’re married on Dec. 31 and you and your spouse file a joint return together. This status can be available if one spouse died during the year, and you did not remarry in the same year.
• You may also file jointly if you were married at the end of the year and your spouse died before the return was filed.

• You’re married but you do not file a joint return with your spouse and instead you both file separately. You generally report only your own income, deductions and credits; and are responsible only for the tax on your own income. State rules may vary.
• You may pay more tax than if you use another filing status for which you qualify. Deductions and credits may be limited.

• You’re not married and not a surviving spouse as of Dec. 31 of the filing year AND
• You paid over 50% of expenses to run your household for the year AND
• Someone who counts as a “qualifying” individual (such as your child, if they meet certain conditions) lived with you for more than 50% of the year.

• Your spouse must have died sometime in the previous two tax years AND
• You must have been qualified to file jointly with them AND
• You’re not remarried AND
• You paid over 50% of expenses to run your household for the tax year in question AND
• Your dependent child lived with you during the tax year in question.