2019 Tax Rate Schedules Individuals Schedule X-Single Schedule Z-Head of Household If taxable income But not over: If taxable income is But not over: The tax is: The tax is: is over over S 9,700 10% of taxable income 10% of taxable income 13,850 S 0 0 $39,475 $970 plus 12% of $13,850 $1,385 plus 12% of S 9,700 S52,850 the excess over $9,700 the excess over $13,850 $ 39,475 S 84,200 $4,543 plus 22% of 84,200 $6,065 plus 22% of 52,850 the excess over the excess over $39,475 $52,850 $ 84,200 $160,725 $14,382.50 plus 24% 84,200 $12.962 plus 24% of $160,700 of the excess over the excess over $84,200 $84,200 $32,748.50 plus 32% $204,100 $31,322 plus 32% of $160,725 $204,100 $160,700 of the excess over the excess over $160,725 $160,700 $204,100 $46,628.50 plus 35% $45,210 plus 35% of $510,300 $510,300 $204,100 of the excess over the excess over $204,100 $204,100 $153,798.50 plus 37% $152,380 plus 37% of $510,300 $510,300 of the excess over the excess over $510,300 $510,300 Schedule Y-1-Married Filing Jointly or Qualifying Schedule Y-2-Married Filing Separately Widow(er) If taxable income But not over: If taxable income is But not over: The tax is: The tax is: is over over $ 19,400 10% of taxable income 10% of taxable income S 0 0 S 9,700 $ 19,400 $ 78,950 $970 plus 12% of the $1,940 plus 12% of 9,700 $39,475 the excess over excess over $9,700 $19,400 $ 78,950 $ 84,200 $168.400 $9,086 plus 22% of $39,475 $4,543 plus 22% of the excess over the excess over $78,950 $39,475 $321,450 $28,765 plus 24% of 84,200 $14,382.50 plus 24% $168.400 $160,725 of the excess over the excess over $84,200 $168,400 $32,748.50 plus 32% $65,497 plus 32% of $160,725 $321,450 $408,250 $204,100 of the excess over the excess over $321,450 $160,725 $408,250 $612,350 $93.257 plus 35% of $46,628.50 plus 35% $204,100 $306,175 the excess over of the excess over $408,250 $204,100 $164,709.50 plus 37% $306,175 $82,354.75 plus 37% $612.350 of the excess over of the excess over $306,175 $612,350