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Federal Tax Tables for 2015

The 2015 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 2015, ensuring complete consistency between published IRS rules and the results you receive.

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Federal Tax Tables for 2015

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 2015 tax year.

Single – Federal Income Tax Brackets(2015)

Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.

Single – Federal Income Tax Brackets(2015) – Marginal tax brackets and taxable income ranges for Single filers in 2015.
BracketThresholdRate
1$ 0.00 to $ 9,225.0010%
2$ 9,225.00 to $ 37,450.0015%
3$ 37,450.00 to $ 90,750.0025%
4$ 90,750.00 to $ 189,300.0028%
5$ 189,300.00 to $ 411,500.0033%
6$ 411,500.00 to $ 413,200.0035%
7$ 413,200.00 to $ 0.0039.6%

Married Filing Jointly – Federal Income Tax Brackets(2015)

Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.

Married Filing Jointly – Federal Income Tax Brackets(2015) – Marginal tax brackets and taxable income ranges for Married filing jointly filers in 2015.
BracketThresholdRate
1$ 0.00 to $ 18,450.0010%
2$ 18,450.00 to $ 74,900.0015%
3$ 74,900.00 to $ 151,200.0025%
4$ 151,200.00 to $ 230,450.0028%
5$ 230,450.00 to $ 411,500.0033%
6$ 411,500.00 to $ 464,850.0035%
7$ 464,850.00 to $ 0.0039.6%

Married Filing Separately – Federal Income Tax Brackets(2015)

Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.

Married Filing Separately – Federal Income Tax Brackets(2015) – Marginal tax brackets and taxable income ranges for Married filing separately filers in 2015.
BracketThresholdRate
1$ 0.00 to $ 9,225.0010%
2$ 9,225.00 to $ 37,450.0015%
3$ 37,450.00 to $ 75,600.0025%
4$ 75,600.00 to $ 115,225.0028%
5$ 115,225.00 to $ 205,750.0033%
6$ 205,750.00 to $ 232,425.0035%
7$ 232,425.00 to $ 0.0039.6%

Head Of Household – Federal Income Tax Brackets(2015)

Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.

Head Of Household – Federal Income Tax Brackets(2015) – Marginal tax brackets and taxable income ranges for Head of household filers in 2015.
BracketThresholdRate
1$ 0.00 to $ 13,150.0010%
2$ 13,150.00 to $ 50,200.0015%
3$ 50,200.00 to $ 129,600.0025%
4$ 129,600.00 to $ 209,850.0028%
5$ 209,850.00 to $ 411,500.0033%
6$ 411,500.00 to $ 439,000.0035%
7$ 439,000.00 to $ 0.0039.6%

Widowed – Federal Income Tax Brackets(2015)

Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.

Widowed – Federal Income Tax Brackets(2015) – Marginal tax brackets and taxable income ranges for Widowed filers in 2015.
BracketThresholdRate
1$ 0.00 to $ 18,450.0010%
2$ 18,450.00 to $ 74,900.0015%
3$ 74,900.00 to $ 151,200.0025%
4$ 151,200.00 to $ 230,450.0028%
5$ 230,450.00 to $ 411,500.0033%
6$ 411,500.00 to $ 464,850.0035%
7$ 464,850.00 to $ 0.0039.6%

Standard Deduction and Additional Amounts(2015)

The standard deduction and additional deduction for taxpayers aged 65+ or blind.

Standard Deduction and Additional Amounts(2015) – Standard deduction levels and additional allowances for age or blindness.
Filing StatusStandard DeductionAdditional Age/Blind
Single$6,300$1,550
Married filing jointly$12,600$1,250
Married filing separately$6,300$1,250
Head of household$9,250$1,550
Widowed$12,600$1,250

Child Tax Credit and Additional Child Tax Credit(2015)

Key thresholds and refundability rules for Schedule 8812.

Child Tax Credit and Additional Child Tax Credit(2015) – Child-related federal tax credits, phase-outs and refund rules.
ItemValue
CTC per child$1,000
Phase-out: Married Filing Jointly$110,000
Phase-out: Other Filing Statuses$75,000
Refund threshold$3,000
Refund rate15%
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(2015)

Summary of maximum credit amounts, credit rates and phase-out thresholds.

Earned Income Tax Credit(2015) – Federal Earned Income Tax Credit values and thresholds.
ChildrenMax CreditCredit RatePhase-out Threshold
No children$5037.65%$8,240
1 children$3,35934%$18,110
2 children$5,54840%$18,110
3 children$6,24245%$18,110

Social Security and Medicare Tax(2015)

FICA and FUTA contribution rates and wage limits.

Social Security and Medicare Tax(2015) – Federal payroll tax rates and contribution limits.
TaxRateWage Cap
Social Security (Employee)6.2%$118,500
Medicare (Employee)1.45%No cap
Additional Medicare0.9%Threshold applies
FUTA (Employer)6%$7,000

SALT Deduction Limit(2015)

The maximum State and Local Tax(SALT)deduction remains $10,000.

Annual Overview for 2015

The 2015 federal tax year incorporated the IRS’s annual cost-of-living adjustments based on economic data from 2014, resulting in increases to federal income tax thresholds, standard deduction amounts and other indexed tax provisions. Each autumn the IRS issues inflation-adjusted figures—such as bracket limits, the personal exemption amount and deduction thresholds—to help prevent “bracket creep,” where inflation pushes income into higher marginal tax rates without a real increase in purchasing power. These cost-of-living adjustments help determine how federal tax is calculated by ensuring thresholds remain aligned with broader price level changes.:contentReference[oaicite:0]{index=0}

For 2015, the IRS adjustments reflected moderate inflation conditions that year, with the cost-of-living indexing methodology incorporating movements in consumer price indexes to shift income ranges and deduction amounts upward. Notably, the standard deduction rose for all filing statuses, and the personal exemption amount increased over the prior year, helping reduce taxable income before marginal rates were applied. The IRS inflation adjustments also affected phase-out ranges for certain tax benefits, preserving access to credits for many taxpayers.:contentReference[oaicite:1]{index=1}

Key components of the 2015 adjustment included:

Together, the 2015 IRS inflation-driven updates helped maintain the alignment between federal income tax thresholds, deductions and credits and broader economic trends, providing continuity and clarity for taxpayers, preparers and payroll systems. These changes ensured that federal tax obligations remained responsive to cost-of-living shifts while preserving the progressive structure of the tax code.:contentReference[oaicite:6]{index=6}

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 2015 State Tax Tables using the links below.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingWashington D C

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 2015.

Federal Tax Tables for Related Years

These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:

20132014201520162017

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.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.