Federal Tax Rates
Review current federal marginal income tax brackets, capital gains rates, and standard deductions for active planning.
Schedule X – Single
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $12,400 | 10% of taxable income |
| $12,400 | $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,400 | $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,700 | $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,775 | $256,225 | $41,029 plus 32% of the amount over $201,775 |
| $256,225 | $640,600 | $58,448 plus 35% of the amount over $256,225 |
| $640,600 | no limit | $192,979.25 plus 37% of the amount over $640,600 |
Schedule Y-1 – Married Filing Jointly and Surviving Spouses
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $24,800 | 10% of taxable income |
| $24,800 | $100,800 | $2,480 plus 12% of the amount over $24,800 |
| $100,800 | $211,400 | $11,600 plus 22% of the amount over $100,800 |
| $211,400 | $401,550 | $35,932 plus 24% of the amount over $211,400 |
| $401,550 | $512,450 | $82,048 plus 32% of the amount over $401,550 |
| $512,450 | $768,700 | $116,896 plus 35% of the amount over $512,450 |
| $768,700 | no limit | $206,593 plus 37% of the amount over $768,700 |
Schedule Y-2 – Married Filing Separately
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $12,400 | 10% of taxable income |
| $12,400 | $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,400 | $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,700 | $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,775 | $256,225 | $41,029 plus 32% of the amount over $201,775 |
| $256,225 | $384,350 | $58,448 plus 35% of the amount over $256,225 |
| $384,350 | no limit | $103,291.75 plus 37% of the amount over $384,350 |
Schedule Z – Heads of Household
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $17,700 | 10% of taxable income |
| $17,700 | $67,450 | $1,770 plus 12% of the amount over $17,700 |
| $67,450 | $105,700 | $7,740 plus 22% of the amount over $67,450 |
| $105,700 | $201,750 | $16,155 plus 24% of the amount over $105,700 |
| $201,750 | $256,200 | $39,207 plus 32% of the amount over $201,750 |
| $256,200 | $640,600 | $56,631 plus 35% of the amount over $256,200 |
| $640,600 | no limit | $191,171 plus 37% of the amount over $640,600 |
Source: Internal Revenue Service, 2025
Want these numbers applied to your own return?
We'll look at your pension, Social Security timing and withdrawals together and show what each choice costs in tax.