Federal Tax Tables for 2016
The 2016 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 2016, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2016
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 2016 tax year.
Single – Federal Income Tax Brackets(2016)
Marginal tax rates and taxable income thresholds for the IRS 2016 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,275.00 | 10% |
| 2 | $ 9,275.00 to $ 37,650.00 | 15% |
| 3 | $ 37,650.00 to $ 91,150.00 | 25% |
| 4 | $ 91,150.00 to $ 190,150.00 | 28% |
| 5 | $ 190,150.00 to $ 413,350.00 | 33% |
| 6 | $ 413,350.00 to $ 415,050.00 | 35% |
| 7 | $ 415,050.00 to $ 0.00 | 39.6% |
Married Filing Jointly – Federal Income Tax Brackets(2016)
Marginal tax rates and taxable income thresholds for the IRS 2016 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,550.00 | 10% |
| 2 | $ 18,550.00 to $ 75,300.00 | 15% |
| 3 | $ 75,300.00 to $ 151,900.00 | 25% |
| 4 | $ 151,900.00 to $ 231,450.00 | 28% |
| 5 | $ 231,450.00 to $ 413,350.00 | 33% |
| 6 | $ 413,350.00 to $ 466,950.00 | 35% |
| 7 | $ 466,950.00 to $ 0.00 | 39.6% |
Married Filing Separately – Federal Income Tax Brackets(2016)
Marginal tax rates and taxable income thresholds for the IRS 2016 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,275.00 | 10% |
| 2 | $ 9,275.00 to $ 37,650.00 | 15% |
| 3 | $ 37,650.00 to $ 75,950.00 | 25% |
| 4 | $ 75,950.00 to $ 115,725.00 | 28% |
| 5 | $ 115,725.00 to $ 206,675.00 | 33% |
| 6 | $ 206,675.00 to $ 233,475.00 | 35% |
| 7 | $ 233,475.00 to $ 0.00 | 39.6% |
Head Of Household – Federal Income Tax Brackets(2016)
Marginal tax rates and taxable income thresholds for the IRS 2016 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 13,250.00 | 10% |
| 2 | $ 13,250.00 to $ 50,400.00 | 15% |
| 3 | $ 50,400.00 to $ 130,150.00 | 25% |
| 4 | $ 130,150.00 to $ 210,800.00 | 28% |
| 5 | $ 210,800.00 to $ 413,350.00 | 33% |
| 6 | $ 413,350.00 to $ 441,000.00 | 35% |
| 7 | $ 441,000.00 to $ 0.00 | 39.6% |
Widowed – Federal Income Tax Brackets(2016)
Marginal tax rates and taxable income thresholds for the IRS 2016 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,550.00 | 10% |
| 2 | $ 18,550.00 to $ 75,300.00 | 15% |
| 3 | $ 75,300.00 to $ 151,900.00 | 25% |
| 4 | $ 151,900.00 to $ 231,450.00 | 28% |
| 5 | $ 231,450.00 to $ 413,350.00 | 33% |
| 6 | $ 413,350.00 to $ 466,950.00 | 35% |
| 7 | $ 466,950.00 to $ 0.00 | 39.6% |
Standard Deduction and Additional Amounts(2016)
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 | $9,300 | $1,550 |
| Widowed | $12,600 | $1,250 |
Child Tax Credit and Additional Child Tax Credit(2016)
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(2016)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $506 | 7.65% | $8,270 |
| 1 children | $3,373 | 34% | $18,190 |
| 2 children | $5,572 | 40% | $18,190 |
| 3 children | $6,269 | 45% | $18,190 |
Social Security and Medicare Tax(2016)
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(2016)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2016
The 2016 federal tax year included the IRS’s annual cost-of-living adjustments based on economic conditions in 2015, adjusting federal income tax brackets, standard deduction amounts and other indexed items to reflect modest inflation. While inflation remained relatively low during this period, the IRS still applied cost-of-living adjustments across key provisions—including bracket thresholds and exemption amounts—to help prevent “bracket creep” and maintain the real value of tax thresholds. These IRS inflation adjustments ensure that marginal tax rate structures and income ranges used to determine how federal tax is calculated remain responsive to prevailing price levels rather than frozen at prior values.:contentReference[oaicite:0]{index=0}
The economic backdrop informing the 2016 adjustments reflected a period of subdued inflation, which meant that many amounts for that year saw only small changes from 2015. In several cases, increases in income thresholds and deduction levels were minimal, and some retirement-related limits and pension plan thresholds did not change because the cost-of-living index did not meet statutory requirements for adjustment. This environment influenced how the IRS annual inflation formula lifted bracket widths, standard deductions and other indexed provisions for 2016, keeping the federal tax landscape aligned with measured economic shifts.:contentReference[oaicite:1]{index=1}
For taxpayers, key aspects of the 2016 IRS inflation adjustments included:
- Bracket adjustments: Income ranges for the federal income tax brackets were adjusted modestly upward, helping maintain effective tax burdens in the face of inflation.:contentReference[oaicite:2]{index=2}
- Standard deduction and exemptions: Standard deduction amounts increased slightly, and personal exemption values rose modestly, reducing taxable income relative to inflation.:contentReference[oaicite:3]{index=3}
- Credit and phase-out ranges: Phase-out bands for credits, including the Earned Income Tax Credit, were shifted to reflect inflation adjustments for the year.:contentReference[oaicite:4]{index=4}
- Indexed provisions: Some retirement contribution limits and payroll-related thresholds saw minimal change, consistent with low inflation in the economy.:contentReference[oaicite:5]{index=5}
Overall, the 2016 IRS inflation-driven updates helped sustain the alignment between broader price trends and federal tax thresholds, offering continuity and clarity for taxpayers, preparers and payroll systems. By adjusting key components such as bracket widths and deductions to reflect cost-of-living changes, the IRS promoted stability in federal tax liability while reducing the risk that inflation alone would push taxpayers into higher tax obligations without corresponding real income growth.: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 2016 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 2016.
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.