Federal Tax Tables for 2020
The 2020 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 2020, ensuring complete consistency between published IRS rules and the results you receive.
On This Page
Quick Access Tools
Federal Tax Tables for 2020
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 2020 tax year.
Single – Federal Income Tax Brackets(2020)
Marginal tax rates and taxable income thresholds for the IRS 2020 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,875.00 | 10% |
| 2 | $ 9,875.00 to $ 40,125.00 | 12% |
| 3 | $ 40,125.00 to $ 85,525.00 | 22% |
| 4 | $ 85,525.00 to $ 163,300.00 | 24% |
| 5 | $ 163,300.00 to $ 207,350.00 | 32% |
| 6 | $ 207,350.00 to $ 518,400.00 | 35% |
| 7 | $ 518,400.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2020)
Marginal tax rates and taxable income thresholds for the IRS 2020 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,750.00 | 10% |
| 2 | $ 19,750.00 to $ 80,250.00 | 12% |
| 3 | $ 80,250.00 to $ 171,050.00 | 22% |
| 4 | $ 171,050.00 to $ 326,600.00 | 24% |
| 5 | $ 326,600.00 to $ 414,700.00 | 32% |
| 6 | $ 414,700.00 to $ 622,050.00 | 35% |
| 7 | $ 622,050.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2020)
Marginal tax rates and taxable income thresholds for the IRS 2020 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,875.00 | 10% |
| 2 | $ 9,875.00 to $ 40,125.00 | 12% |
| 3 | $ 40,125.00 to $ 85,525.00 | 22% |
| 4 | $ 85,525.00 to $ 163,300.00 | 24% |
| 5 | $ 163,300.00 to $ 207,350.00 | 32% |
| 6 | $ 207,350.00 to $ 311,025.00 | 35% |
| 7 | $ 311,025.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2020)
Marginal tax rates and taxable income thresholds for the IRS 2020 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 14,100.00 | 10% |
| 2 | $ 14,100.00 to $ 53,700.00 | 12% |
| 3 | $ 53,700.00 to $ 85,500.00 | 22% |
| 4 | $ 85,500.00 to $ 163,300.00 | 24% |
| 5 | $ 163,300.00 to $ 207,350.00 | 32% |
| 6 | $ 207,350.00 to $ 518,400.00 | 35% |
| 7 | $ 518,400.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2020)
Marginal tax rates and taxable income thresholds for the IRS 2020 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,750.00 | 10% |
| 2 | $ 19,750.00 to $ 80,250.00 | 12% |
| 3 | $ 80,250.00 to $ 171,050.00 | 22% |
| 4 | $ 171,050.00 to $ 326,600.00 | 24% |
| 5 | $ 326,600.00 to $ 414,700.00 | 32% |
| 6 | $ 414,700.00 to $ 622,050.00 | 35% |
| 7 | $ 622,050.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2020)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $12,400 | $1,650 |
| Married filing jointly | $24,800 | $1,300 |
| Married filing separately | $12,400 | $1,300 |
| Head of household | $18,350 | $1,650 |
| Widowed | $24,800 | $1,300 |
Child Tax Credit and Additional Child Tax Credit(2020)
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 | $2,500 |
| 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(2020)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $538 | 7.65% | $8,790 |
| 1 children | $3,584 | 34% | $19,330 |
| 2 children | $5,920 | 40% | $19,330 |
| 3 children | $6,660 | 45% | $19,330 |
Social Security and Medicare Tax(2020)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $137,700 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2020)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2020
The 2020 federal tax year included the IRS’s routine cost-of-living adjustments based on economic data from 2019, resulting in increases to federal income tax thresholds, standard deduction levels and other indexed tax items. Each autumn, the IRS issues inflation-adjusted tax items that update bracket limits and related provisions to help prevent “bracket creep,” where inflation would otherwise push taxpayers into higher marginal rates without an increase in real income. For 2020, these changes ensured that the marginal tax rate structure and federal income tax thresholds remained aligned with prevailing cost-of-living measures.([turn0search0])
Unlike some years when economic pressure can be more pronounced, the 2020 IRS adjustments were relatively moderate but still notable because they followed a period of gradual inflation in 2019 and early 2020. The IRS indexing methodology took into account consumer price index movements and related inflation measures to increase income ranges for all seven federal tax brackets, ensuring taxpayers did not experience unintended tax increases purely due to price level changes.([turn0search19])
For taxpayers, the 2020 updates influenced key elements of federal tax calculations:
- Bracket adjustments: Income thresholds for each marginal tax rate were raised compared with the prior year, helping maintain effective tax burdens despite inflation pressures.([turn0search1])
- Standard deduction increases: The standard deduction amounts were increased for all filing statuses, reducing taxable income before marginal rates applied.([turn0search19])
- Credit and phase-out alignment: Phase-out ranges for tax credits such as the Earned Income Tax Credit and Child Tax Credit were shifted upward in line with the IRS cost-of-living adjustments.([turn0search5])
- Indexed thresholds: Other indexed provisions, including certain retirement contribution limits and payroll-related thresholds, were updated to reflect inflation trends and support accurate tax planning throughout 2020.([turn0search5])
Together, these inflation-driven IRS updates for the 2020 tax year helped maintain alignment between economic conditions and federal tax thresholds. These changes provided clarity and consistency for taxpayers, preparers and payroll systems by keeping federal income tax thresholds, deductions and credits responsive to broader economic trends rather than allowing bracket creep to increase tax burdens in real terms.([turn0search5])
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 2020 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 2020.
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.