2024 Tax Rate Schedules

2024 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax. Instead, see the instructions for line 16.

Schedule X—Use if your filing status is Single.

If your taxable income is: Over--But not over--The tax is:
$0$11,60010% of the amount over $0
11,60047,150$1,160.00 plus 12% of the amount over 11,600
47,150100,5255,426.00 plus 22% of the amount over 47,150
100,525191,95017,168.50 plus 24% of the amount over 100,525
191,950243,72539,110.50 plus 32% of the amount over 191,950
243,725609,35055,678.50 plus 35% of the amount over 243,725
609,350no limit183,647.25 plus 37% of the amount over 609,350

Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying surviving spouse.

If your taxable income is: Over--But not over--The tax is:
$023,20010% of the amount over $0
23,20094,300$2,320.00 plus 12% of the amount over 23,200
94,300201,05010,852.00 plus 22% of the amount over 94,300
201,050383,90034,337.00 plus 24% of the amount over 201,050
383,900487,45078,221.00 plus 32% of the amount over 383,900
487,450731,200111,357.00 plus 35% of the amount over 487,450
731,200no limit196,669.50 plus 37% of the amount over 731,200

Schedule Y-2—Use if your filing status is Married filing separately.

If your taxable income is: Over--But not over--The tax is:
$011,60010% of the amount over $0
11,60047,150$1,160.00 plus 12% of the amount over 11,600
47,150100,5255,426.00 plus 22% of the amount over 47,150
100,525191,95017,168.50 plus 24% of the amount over 100,525
191,950243,72539,110.50 plus 32% of the amount over 191,950
243,725365,60055,678.50 plus 35% of the amount over 243,725
365,600no limit99,334.75 plus 37% of the amount over 365,600

Schedule Z—Use if your filing status is Head of household.

If your taxable income is: Over--But not over--The tax is:
$016,55010% of the amount over $0
16,55063,100$1,655.00 plus 12% of the amount over 16,550
63,100100,5007,241.00 plus 22% of the amount over 63,100
100,500191,95015,469.00 plus 24% of the amount over 100,500
191,950243,70037,417.00 plus 32% of the amount over 191,950
243,700609,35053,977.00 plus 35% of the amount over 243,700
609,350no limit181,954.50 plus 37% of the amount over 609,350