| 2019 – Single Filers | ||
| Tax rate | Taxable income bracket | Tax owed |
| 10% | $0 to $9,700 | 10% of taxable income |
| 12% | $9,701 to $39,475 | $970 plus 12% of the amount over $9,700 |
| 22% | $39,476 to $84,200 | $4,543 plus 22% of the amount over $39,475 |
| 24% | $84,201 to $160,725 | $14,382.50 plus 24% of the amount over $84,200 |
| 32% | $160,726 to $204,100 | $32,748.50 plus 32% of the amount over $160,725 |
| 35% | $204,101 to $510,300 | $46,628.50 plus 35% of the amount over $204,100 |
| 37% | $510,301 or more | $153,798.50 plus 37% of the amount over $510,300 |
| 2019 – Married, filing jointly | ||
| Tax rate | Taxable income bracket | Tax owed |
| 10% | $0 to $19,400 | 10% of taxable income |
| 12% | $19,401 to $78,950 | $1,940 plus 12% of the amount over $19,400 |
| 22% | $78,951 to $168,400 | $9,086 plus 22% of the amount over $78,950 |
| 24% | $168,401 to $321,450 | $28,765 plus 24% of the amount over $168,400 |
| 32% | $321,451 to $408,200 | $65,497 plus 32% of the amount over $321,450 |
| 35% | $408,201 to $612,350 | $93,257 plus 35% of the amount over $408,200 |
| 37% | $612,351 or more | $164,709.50 plus 37% of the amount over $612,350 |
| 2019 – Married, filing separately | ||
| Tax rate | Taxable income bracket | Tax owed |
| 10% | $0 to $9,700 | 10% of taxable income |
| 12% | $9,701 to $39,475 | $970 plus 12% of the amount over $9,700 |
| 22% | $39,476 to $84,200 | $4,543 plus 22% of the amount over $39,475 |
| 24% | $84,201 to $160,725 | $14,382.50 plus 24% of the amount over $84,200 |
| 32% | $160,726 to $204,100 | $32,748.50 plus 32% of the amount over $160,725 |
| 35% | $204,101 to $306,175 | $46,628.50 plus 35% of the amount over $204,100 |
| 37% | $306,176 or more | $82,354.75 plus 37% of the amount over $306,175 |
| 2019 – Head of Household | ||
| Tax rate | Taxable income bracket | Tax owed |
| 10% | $0 to $13,850 | 10% of taxable income |
| 12% | $13,851 to $52,850 | $1,385 plus 12% of the amount over $13,850 |
| 22% | $52,851 to $84,200 | $6,065 plus 22% of the amount over $52,850 |
| 24% | $84,201 to $160,700 | $12,962 plus 24% of the amount over $84,200 |
| 32% | $160,701 to $204,100 | $31,322 plus 32% of the amount over $160,700 |
| 35% | $204,101 to $510,300 | $45,210 plus 35% of the amount over $204,100 |
| 37% | $510,301 or more | $152,380 plus 37% of the amount over $510,300 |
| 2019 Standard Deductions | ||
| Single | $12,200 | |
| Married, Filing Jointly | $24,400 | |
| Married, Filing Separately | $12,200 | |
| Head of Household | $18,350 | |
| Additional for Elderly – Married | $1,300 | |
| Additional for Elderly – Single | $1,650 | |
| 2019 – Trusts & Estates | ||
| Tax rate | Taxable income bracket | Tax owed |
| 10% | $0 to $2,600 | 10% of taxable income |
| 24% | $2,601 to $9,300 | $260 plus 24% of the amount over $2,600 |
| 35% | $9,301 to $12,750 | $1,868 plus 35% of the amount over $9,300 |
| 2019 – Alternative Minimum Tax Exemptions | ||
| Filing | Exemption Amount | |
| Individual | $71,700 | |
| Married, Filing Jointly | $111,700 | |
| Married, Filing Separately | $55,850 | |
| Trusts and Estates | $25,000 | |
| 2019 – Tax Credits & Deductions | ||
| Maximum | Phaseouts | |
| Child Tax Credit | $2,000 per qualifying child, refundable up to $1,400, subject to phaseouts. $500 nonrefundable credit for other qualifying dependent |
Single – AGI > $200,000 MFJ – AGI > $400,000 MFS – AGI > $200,000 HOH – AGI > $200,000 |
| Earned Income Tax Credit | $6,557, subject to phaseouts | |
| Adoption Credit |
Child with special needs – $14,080 Other adoptions – $13,810 Subject to phaseouts |
|
| Lifetime Learning Credit | $2,000 | |
| American Opportunity Tax Credit | $2,500, up to $1,000 refundable | |
| Child and Dependent Care Tax Credit | $3,000 of expenses per child under 13, up to a max of $6,000 | |
| 2019 – Gift Tax | ||
| Annual Exclusion | $15,000 | |
| Lifetime Limit | $11,400,000 | |