Federal Tax Tables for 2021
The 2021 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 2021, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2021
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 2021 tax year.
Single – Federal Income Tax Brackets(2021)
Marginal tax rates and taxable income thresholds for the IRS 2021 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,950.00 | 10% |
| 2 | $ 9,950.00 to $ 40,525.00 | 12% |
| 3 | $ 40,525.00 to $ 86,375.00 | 22% |
| 4 | $ 86,375.00 to $ 164,925.00 | 24% |
| 5 | $ 164,925.00 to $ 209,425.00 | 32% |
| 6 | $ 209,425.00 to $ 523,600.00 | 35% |
| 7 | $ 523,600.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2021)
Marginal tax rates and taxable income thresholds for the IRS 2021 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,900.00 | 10% |
| 2 | $ 19,900.00 to $ 81,050.00 | 12% |
| 3 | $ 81,050.00 to $ 172,750.00 | 22% |
| 4 | $ 172,750.00 to $ 329,850.00 | 24% |
| 5 | $ 329,850.00 to $ 418,850.00 | 32% |
| 6 | $ 418,850.00 to $ 628,300.00 | 35% |
| 7 | $ 628,300.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2021)
Marginal tax rates and taxable income thresholds for the IRS 2021 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,950.00 | 10% |
| 2 | $ 9,950.00 to $ 40,525.00 | 12% |
| 3 | $ 40,525.00 to $ 86,375.00 | 22% |
| 4 | $ 86,375.00 to $ 164,925.00 | 24% |
| 5 | $ 164,925.00 to $ 209,425.00 | 32% |
| 6 | $ 209,425.00 to $ 314,150.00 | 35% |
| 7 | $ 314,150.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2021)
Marginal tax rates and taxable income thresholds for the IRS 2021 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 14,200.00 | 10% |
| 2 | $ 14,200.00 to $ 54,200.00 | 12% |
| 3 | $ 54,200.00 to $ 86,350.00 | 22% |
| 4 | $ 86,350.00 to $ 164,900.00 | 24% |
| 5 | $ 164,900.00 to $ 209,400.00 | 32% |
| 6 | $ 209,400.00 to $ 523,600.00 | 35% |
| 7 | $ 523,600.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2021)
Marginal tax rates and taxable income thresholds for the IRS 2021 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 19,900.00 | 10% |
| 2 | $ 19,900.00 to $ 81,050.00 | 12% |
| 3 | $ 81,050.00 to $ 172,750.00 | 22% |
| 4 | $ 172,750.00 to $ 329,850.00 | 24% |
| 5 | $ 329,850.00 to $ 418,850.00 | 32% |
| 6 | $ 418,850.00 to $ 628,300.00 | 35% |
| 7 | $ 628,300.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2021)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $12,550 | $1,700 |
| Married filing jointly | $25,100 | $1,350 |
| Married filing separately | $12,550 | $1,350 |
| Head of household | $18,800 | $1,700 |
| Widowed | $25,100 | $1,350 |
Child Tax Credit and Additional Child Tax Credit(2021)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $3,000 |
| Phase-out: Married Filing Jointly | $400,000 |
| Phase-out: Other Filing Statuses | $200,000 |
| Refund threshold | $0 |
| Refund rate | 100% |
| 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(2021)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $1,502 | 15.3% | $11,610 |
| 1 children | $3,618 | 34% | $19,520 |
| 2 children | $5,980 | 40% | $19,520 |
| 3 children | $6,728 | 45% | $19,520 |
Social Security and Medicare Tax(2021)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $142,800 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2021)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2021
The 2021 federal tax year incorporated the IRS’s annual cost-of-living adjustments following the 2020 tax year, realigning federal income tax brackets, standard deduction amounts and related tax provisions to reflect inflationary shifts from the prior year. Each fall, the IRS issues inflation-adjusted tax items that update filing status thresholds and indexed provisions, helping ensure that federal income tax thresholds and deductions remain relevant to the prevailing economic environment and accurately determine how federal tax is calculated. For 2021, these adjustments helped prevent "bracket creep" as prices and wages rose.([turn0search1])
Unlike structural changes, the IRS inflation adjustments for 2021 did not alter marginal tax rates themselves but increased the income ranges to which each rate applies. Standard deduction amounts were increased for all filing statuses, offering households relief by reducing taxable income before marginal rates take effect. The IRS cost-of-living indexing methodology bases these updates on movements in consumer prices and related indicators, ensuring thresholds shift in step with changes in purchasing power rather than remaining static.([turn0search20])
For taxpayers, the 2021 adjustments influenced several key areas:
- Bracket adjustments: Federal tax brackets saw upward movement in income thresholds across all filing statuses, so more income remained subject to lower marginal rates.
- Standard deduction increases: Enhanced standard deductions reduced taxable income before marginal rates applied, easing tax burdens for many filers relative to the prior year.
- Phase-out ranges: Income ranges for tax benefits such as the Earned Income Tax Credit and Child Tax Credit also shifted upward, helping maintain eligibility for many taxpayers despite inflation.
- Indexed provisions: Other indexed provisions, including retirement contribution limit guidance and certain payroll-related thresholds, supported clearer tax planning throughout 2021.
Together, these 2021 IRS inflation-driven updates helped maintain alignment between cost-of-living changes and federal tax thresholds. By adjusting bracket ranges, deductions and related provisions, the IRS aimed to stabilise tax burdens and provide taxpayers and preparers a clearer, more consistent framework for federal tax calculations relative to the prior tax year.
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 2021 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 2021.
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.