Federal Tax Tables for 2014
The 2014 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2014, ensuring complete consistency between published IRS rules and the results you receive.
On This Page
Quick Access Tools
Federal Tax Tables for 2014
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2014 tax year.
Single – Federal Income Tax Brackets(2014)
Marginal tax rates and taxable income thresholds for the IRS 2014 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,075.00 | 10% |
| 2 | $ 9,075.00 to $ 36,900.00 | 15% |
| 3 | $ 36,900.00 to $ 89,350.00 | 25% |
| 4 | $ 89,350.00 to $ 186,350.00 | 28% |
| 5 | $ 186,350.00 to $ 405,100.00 | 33% |
| 6 | $ 405,100.00 to $ 406,750.00 | 35% |
| 7 | $ 406,750.00 to $ 0.00 | 39.6% |
Married Filing Jointly – Federal Income Tax Brackets(2014)
Marginal tax rates and taxable income thresholds for the IRS 2014 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,150.00 | 10% |
| 2 | $ 18,150.00 to $ 73,800.00 | 15% |
| 3 | $ 73,800.00 to $ 148,850.00 | 25% |
| 4 | $ 148,850.00 to $ 226,850.00 | 28% |
| 5 | $ 226,850.00 to $ 405,100.00 | 33% |
| 6 | $ 405,100.00 to $ 457,600.00 | 35% |
| 7 | $ 457,600.00 to $ 0.00 | 39.6% |
Married Filing Separately – Federal Income Tax Brackets(2014)
Marginal tax rates and taxable income thresholds for the IRS 2014 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,075.00 | 10% |
| 2 | $ 9,075.00 to $ 36,900.00 | 15% |
| 3 | $ 36,900.00 to $ 74,425.00 | 25% |
| 4 | $ 74,425.00 to $ 113,425.00 | 28% |
| 5 | $ 113,425.00 to $ 202,550.00 | 33% |
| 6 | $ 202,550.00 to $ 228,800.00 | 35% |
| 7 | $ 228,800.00 to $ 0.00 | 39.6% |
Head Of Household – Federal Income Tax Brackets(2014)
Marginal tax rates and taxable income thresholds for the IRS 2014 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 12,950.00 | 10% |
| 2 | $ 12,950.00 to $ 49,400.00 | 15% |
| 3 | $ 49,400.00 to $ 127,550.00 | 25% |
| 4 | $ 127,550.00 to $ 206,600.00 | 28% |
| 5 | $ 206,600.00 to $ 405,100.00 | 33% |
| 6 | $ 405,100.00 to $ 432,200.00 | 35% |
| 7 | $ 432,200.00 to $ 0.00 | 39.6% |
Widowed – Federal Income Tax Brackets(2014)
Marginal tax rates and taxable income thresholds for the IRS 2014 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,150.00 | 10% |
| 2 | $ 18,150.00 to $ 73,800.00 | 15% |
| 3 | $ 73,800.00 to $ 148,850.00 | 25% |
| 4 | $ 148,850.00 to $ 226,850.00 | 28% |
| 5 | $ 226,850.00 to $ 405,100.00 | 33% |
| 6 | $ 405,100.00 to $ 457,600.00 | 35% |
| 7 | $ 457,600.00 to $ 0.00 | 39.6% |
Standard Deduction and Additional Amounts(2014)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $6,200 | $1,550 |
| Married filing jointly | $12,400 | $1,200 |
| Married filing separately | $6,200 | $1,200 |
| Head of household | $9,100 | $1,550 |
| Widowed | $12,400 | $1,200 |
Child Tax Credit and Additional Child Tax Credit(2014)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $1,000 |
| Phase-out: Married Filing Jointly | $110,000 |
| Phase-out: Other Filing Statuses | $75,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2014)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $496 | 7.65% | $8,110 |
| 1 children | $3,305 | 34% | $17,830 |
| 2 children | $5,460 | 40% | $17,830 |
| 3 children | $6,143 | 45% | $17,830 |
Social Security and Medicare Tax(2014)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $117,000 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2014)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2014
The 2014 federal tax year reflected the IRS’s annual cost-of-living adjustments based on inflation data from 2013. These adjustments affected federal income tax brackets, standard deduction levels, personal exemptions and a range of indexed tax provisions. As in other pre-TCJA years, the IRS relied on cost-of-living indexing to keep federal income tax thresholds aligned with changes in purchasing power and to prevent “bracket creep,” ensuring stability and fairness in how federal tax is calculated.
Economic conditions entering 2014 included modest inflation and steady wage growth following the post-recession recovery period. As a result, the IRS increased income thresholds for each of the seven marginal tax brackets. Standard deduction amounts were also raised across all filing statuses, and the personal exemption amount saw an upward adjustment from 2013. These movements helped taxpayers retain more real after-tax income despite year-to-year price level changes.
Key updates for the 2014 tax year included:
- Inflation-adjusted bracket ranges: All seven marginal rate brackets saw upward shifts in taxable income thresholds, reducing the likelihood that inflation alone would push taxpayers into higher marginal rates.
- Standard deduction increases: The standard deduction rose modestly for all filing statuses, decreasing taxable income before federal rates were applied.
- Personal exemption adjustment: The personal exemption amount increased from the prior year, improving baseline tax relief for dependents and individual filers.
- Credit and phase-out updates: Inflation-driven adjustments altered Earned Income Tax Credit maximums, phase-out levels and qualifying income thresholds, supporting low- and moderate-income households.
- Indexing of other provisions: Retirement contribution parameters, limitation thresholds and payroll-related values adjusted slightly to reflect 2013 consumer price movements.
Overall, the 2014 IRS cost-of-living adjustments helped maintain continuity between federal tax rules and the broader economic environment. By lifting key thresholds, deductions and credit ranges, the IRS ensured that taxpayers’ real tax burdens were not unintentionally increased by inflation. These updates supported more accurate withholding, clearer planning for households and a predictable framework for federal taxation during the 2014 tax year.
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2014 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2014.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
Can I estimate the General Business Credit?
Start with Form 3800 and then reflect the credit here.
How much would a 401(k) contribution change my net?
Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.
Considering an IRS Offer in Compromise?
Read through Form 656-B to understand eligibility and steps.
What does FICA include?
FICA includes Social Security and Medicare payroll taxes withheld from employee wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.