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.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,225.00 | 10% |
| 2 | $ 9,225.00 to $ 37,450.00 | 15% |
| 3 | $ 37,450.00 to $ 90,750.00 | 25% |
| 4 | $ 90,750.00 to $ 189,300.00 | 28% |
| 5 | $ 189,300.00 to $ 411,500.00 | 33% |
| 6 | $ 411,500.00 to $ 413,200.00 | 35% |
| 7 | $ 413,200.00 to $ 0.00 | 39.6% |
Married Filing Jointly – Federal Income Tax Brackets(2015)
Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,450.00 | 10% |
| 2 | $ 18,450.00 to $ 74,900.00 | 15% |
| 3 | $ 74,900.00 to $ 151,200.00 | 25% |
| 4 | $ 151,200.00 to $ 230,450.00 | 28% |
| 5 | $ 230,450.00 to $ 411,500.00 | 33% |
| 6 | $ 411,500.00 to $ 464,850.00 | 35% |
| 7 | $ 464,850.00 to $ 0.00 | 39.6% |
Married Filing Separately – Federal Income Tax Brackets(2015)
Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,225.00 | 10% |
| 2 | $ 9,225.00 to $ 37,450.00 | 15% |
| 3 | $ 37,450.00 to $ 75,600.00 | 25% |
| 4 | $ 75,600.00 to $ 115,225.00 | 28% |
| 5 | $ 115,225.00 to $ 205,750.00 | 33% |
| 6 | $ 205,750.00 to $ 232,425.00 | 35% |
| 7 | $ 232,425.00 to $ 0.00 | 39.6% |
Head Of Household – Federal Income Tax Brackets(2015)
Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 13,150.00 | 10% |
| 2 | $ 13,150.00 to $ 50,200.00 | 15% |
| 3 | $ 50,200.00 to $ 129,600.00 | 25% |
| 4 | $ 129,600.00 to $ 209,850.00 | 28% |
| 5 | $ 209,850.00 to $ 411,500.00 | 33% |
| 6 | $ 411,500.00 to $ 439,000.00 | 35% |
| 7 | $ 439,000.00 to $ 0.00 | 39.6% |
Widowed – Federal Income Tax Brackets(2015)
Marginal tax rates and taxable income thresholds for the IRS 2015 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,450.00 | 10% |
| 2 | $ 18,450.00 to $ 74,900.00 | 15% |
| 3 | $ 74,900.00 to $ 151,200.00 | 25% |
| 4 | $ 151,200.00 to $ 230,450.00 | 28% |
| 5 | $ 230,450.00 to $ 411,500.00 | 33% |
| 6 | $ 411,500.00 to $ 464,850.00 | 35% |
| 7 | $ 464,850.00 to $ 0.00 | 39.6% |
Standard Deduction and Additional Amounts(2015)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional 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.
| 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(2015)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $503 | 7.65% | $8,240 |
| 1 children | $3,359 | 34% | $18,110 |
| 2 children | $5,548 | 40% | $18,110 |
| 3 children | $6,242 | 45% | $18,110 |
Social Security and Medicare Tax(2015)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $118,500 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | 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:
- Bracket adjustments: Income ranges for each federal marginal tax rate were increased to reflect inflationary pressures, helping maintain effective tax burdens amid price level changes.:contentReference[oaicite:2]{index=2}
- Standard deduction and personal exemption increases: Higher standard deduction amounts, combined with increased exemption values, reduced taxable income thresholds relative to the prior year.:contentReference[oaicite:3]{index=3}
- Credit and phase-out updates: Phase-out bands for tax credits—such as the Earned Income Tax Credit and Child Tax Credit—shifted upward through indexing, preserving credit eligibility for many households.:contentReference[oaicite:4]{index=4}
- Payroll-related indexing: Adjustments to Social Security wage bases and other payroll limits supported accurate withholding and planning throughout 2015.:contentReference[oaicite:5]{index=5}
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.
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:
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.