Federal Tax Tables for 2019
The 2019 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 2019, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2019
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 2019 tax year.
Single – Federal Income Tax Brackets(2019)
Marginal tax rates and taxable income thresholds for the IRS 2019 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,700.00 | 10% |
| 2 | $ 9,700.00 to $ 39,475.00 | 12% |
| 3 | $ 39,475.00 to $ 84,200.00 | 22% |
| 4 | $ 84,200.00 to $ 160,725.00 | 24% |
| 5 | $ 160,725.00 to $ 204,100.00 | 32% |
| 6 | $ 204,100.00 to $ 510,300.00 | 35% |
| 7 | $ 510,300.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2019)
Marginal tax rates and taxable income thresholds for the IRS 2019 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,400.00 | 10% |
| 2 | $ 19,400.00 to $ 78,950.00 | 12% |
| 3 | $ 78,950.00 to $ 168,400.00 | 22% |
| 4 | $ 168,400.00 to $ 321,450.00 | 24% |
| 5 | $ 321,450.00 to $ 408,200.00 | 32% |
| 6 | $ 408,200.00 to $ 612,350.00 | 35% |
| 7 | $ 612,350.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2019)
Marginal tax rates and taxable income thresholds for the IRS 2019 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,700.00 | 10% |
| 2 | $ 9,700.00 to $ 39,475.00 | 12% |
| 3 | $ 39,475.00 to $ 84,200.00 | 22% |
| 4 | $ 84,200.00 to $ 160,725.00 | 24% |
| 5 | $ 160,725.00 to $ 204,100.00 | 32% |
| 6 | $ 204,100.00 to $ 306,175.00 | 35% |
| 7 | $ 306,175.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2019)
Marginal tax rates and taxable income thresholds for the IRS 2019 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 13,850.00 | 10% |
| 2 | $ 13,850.00 to $ 52,850.00 | 12% |
| 3 | $ 52,850.00 to $ 84,200.00 | 22% |
| 4 | $ 84,200.00 to $ 160,700.00 | 24% |
| 5 | $ 160,700.00 to $ 204,100.00 | 32% |
| 6 | $ 204,100.00 to $ 510,300.00 | 35% |
| 7 | $ 510,300.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2019)
Marginal tax rates and taxable income thresholds for the IRS 2019 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,400.00 | 10% |
| 2 | $ 19,400.00 to $ 78,950.00 | 12% |
| 3 | $ 78,950.00 to $ 168,400.00 | 22% |
| 4 | $ 168,400.00 to $ 321,450.00 | 24% |
| 5 | $ 321,450.00 to $ 408,200.00 | 32% |
| 6 | $ 408,200.00 to $ 612,350.00 | 35% |
| 7 | $ 612,350.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2019)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $12,200 | $1,600 |
| Married filing jointly | $24,400 | $1,300 |
| Married filing separately | $12,200 | $1,300 |
| Head of household | $18,350 | $1,600 |
| Widowed | $24,400 | $1,300 |
Child Tax Credit and Additional Child Tax Credit(2019)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $2,000 |
| Phase-out: Married Filing Jointly | $400,000 |
| Phase-out: Other Filing Statuses | $200,000 |
| 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(2019)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $529 | 7.65% | $8,650 |
| 1 children | $3,526 | 34% | $19,030 |
| 2 children | $5,828 | 40% | $19,030 |
| 3 children | $6,557 | 45% | $19,030 |
Social Security and Medicare Tax(2019)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $132,900 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2019)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2019
The 2019 federal tax year reflected the IRS’s annual inflation adjustments based on cost-of-living data from 2018, producing updates to federal income tax brackets, standard deduction levels and other indexed tax items. Each fall, the IRS provides inflation-adjusted tax items that help maintain the structure of federal tax thresholds and prevent “bracket creep,” where inflation pushes income into higher marginal rates absent an actual rise in purchasing power. For 2019, these IRS cost-of-living adjustments ensured that the income ranges associated with each tax bracket and deduction were aligned with changes in consumer prices.([turn0search1])
The economic conditions leading into the 2019 adjustments followed a period in which the Tax Cuts and Jobs Act (TCJA) provisions were still operating to shape the federal individual tax framework, including the elimination of personal exemptions and higher standard deduction amounts. The IRS annual inflation formula incorporated movements in consumer price indexes and related price indicators to shift thresholds upward for 2019. While the broader economic outlook did not trigger structural tax law changes, the IRS indexing supported taxpayers’ ability to maintain effective tax burdens relative to inflation.([turn0search26])
For taxpayers, the 2019 IRS inflation adjustments influenced key elements of federal tax calculations:
- Bracket adjustments: Income thresholds for the seven federal tax rates, including 10%, 12%, 22% and higher, moved upward, helping protect taxpayers from unintended higher marginal taxation.([turn0search33])
- Standard deduction increases: The standard deduction amounts increased from the prior year—such as the single filer deduction rising to higher levels—reducing taxable income before marginal rates applied.([turn0search3])
- Credit phase-out ranges: Phase-out thresholds for benefits like the Earned Income Tax Credit and Child Tax Credit were indexed upward, preserving benefit access for more taxpayers despite inflation.([turn0search1])
- Indexed provisions: Other indexed items, including certain retirement contribution limits and payroll-related thresholds, were updated to reflect inflation trends and support accurate tax planning throughout 2019.([turn0search1])
Overall, the 2019 IRS cost-of-living adjustments helped maintain continuity between economic conditions and federal tax thresholds, offering clarity and consistency for taxpayers, tax preparers and payroll systems. These changes curbed the risk of bracket creep while ensuring that federal tax thresholds and deductions remained responsive to broader price level shifts in the economy.([turn0search1])
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 2019 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 2019.
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.