Federal Tax Tables for 2024
The 2024 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 2024, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2024
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 2024 tax year.
Single – Federal Income Tax Brackets(2024)
Marginal tax rates and taxable income thresholds for the IRS 2024 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,600.00 | 10% |
| 2 | $ 11,600.00 to $ 47,150.00 | 12% |
| 3 | $ 47,150.00 to $ 100,525.00 | 22% |
| 4 | $ 100,525.00 to $ 191,950.00 | 24% |
| 5 | $ 191,950.00 to $ 243,725.00 | 32% |
| 6 | $ 243,725.00 to $ 609,350.00 | 35% |
| 7 | $ 609,350.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2024)
Marginal tax rates and taxable income thresholds for the IRS 2024 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 23,200.00 | 10% |
| 2 | $ 23,200.00 to $ 94,300.00 | 12% |
| 3 | $ 94,300.00 to $ 201,050.00 | 22% |
| 4 | $ 201,050.00 to $ 383,900.00 | 24% |
| 5 | $ 383,900.00 to $ 487,450.00 | 32% |
| 6 | $ 487,450.00 to $ 731,200.00 | 35% |
| 7 | $ 731,200.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2024)
Marginal tax rates and taxable income thresholds for the IRS 2024 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,600.00 | 10% |
| 2 | $ 11,600.00 to $ 47,150.00 | 12% |
| 3 | $ 47,150.00 to $ 100,525.00 | 22% |
| 4 | $ 100,525.00 to $ 191,950.00 | 24% |
| 5 | $ 191,950.00 to $ 243,725.00 | 32% |
| 6 | $ 243,725.00 to $ 365,000.00 | 35% |
| 7 | $ 365,000.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2024)
Marginal tax rates and taxable income thresholds for the IRS 2024 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 16,550.00 | 10% |
| 2 | $ 16,550.00 to $ 63,100.00 | 12% |
| 3 | $ 63,100.00 to $ 100,500.00 | 22% |
| 4 | $ 100,500.00 to $ 191,950.00 | 24% |
| 5 | $ 191,950.00 to $ 243,700.00 | 32% |
| 6 | $ 243,700.00 to $ 609,350.00 | 35% |
| 7 | $ 609,350.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2024)
Marginal tax rates and taxable income thresholds for the IRS 2024 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 23,200.00 | 10% |
| 2 | $ 23,200.00 to $ 94,300.00 | 12% |
| 3 | $ 94,300.00 to $ 201,050.00 | 22% |
| 4 | $ 201,050.00 to $ 383,900.00 | 24% |
| 5 | $ 383,900.00 to $ 487,450.00 | 32% |
| 6 | $ 487,450.00 to $ 731,200.00 | 35% |
| 7 | $ 731,200.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2024)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $14,600 | $1,950 |
| Married filing jointly | $29,200 | $1,550 |
| Married filing separately | $14,600 | $1,550 |
| Head of household | $21,900 | $1,950 |
| Widowed | $29,200 | $1,550 |
Child Tax Credit and Additional Child Tax Credit(2024)
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(2024)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $600 | 7.65% | $9,800 |
| 1 children | $3,995 | 34% | $21,560 |
| 2 children | $6,604 | 40% | $21,560 |
| 3 children | $7,430 | 45% | $21,560 |
Social Security and Medicare Tax(2024)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $168,600 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2024)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2024
The 2024 federal tax year saw continued IRS inflation adjustments to federal income tax thresholds, standard deductions and credit phase-out ranges following the adjustments made for 2023. As part of the IRS cost-of-living adjustments, income limits for all seven marginal tax brackets were increased again, and standard deduction amounts were raised to reflect inflation-driven changes in purchasing power. These updates ensure the progressive structure of federal tax brackets for 2024 remained responsive to shifting economic conditions and helped prevent taxpayers from being pushed into higher marginal rates solely due to inflation.:contentReference[oaicite:0]{index=0}
The economic landscape leading into 2024 featured still elevated but gradually moderating inflation relative to earlier years. Wage growth and consumer price movements continued to influence IRS indexing methodology for 2024, shaping how thresholds and phase-out bands shifted. The IRS annual inflation formula applies cost-of-living adjustments across more than 60 tax provisions, which influences federal income tax thresholds and other key provisions used when determining how federal tax is calculated.:contentReference[oaicite:1]{index=1}
For taxpayers, the 2024 adjustments had important implications:
- Bracket spacing: Inflation-indexed increases in taxable income ranges helped many taxpayers maintain similar effective tax burdens compared with prior years, despite rising nominal incomes.
- Standard deduction increases: Higher standard deduction levels reduced taxable income before marginal rates applied, aligning with the IRS indexing approach to cost-of-living changes.:contentReference[oaicite:2]{index=2}
- Credit phase-out changes: Income ranges for tax benefits such as the Earned Income Tax Credit and Child Tax Credit also shifted upward.
- Payroll and retirement limits: Updates to various retirement contribution limits and payroll-related thresholds supported accurate annual tax planning for individuals and employers.:contentReference[oaicite:3]{index=3}
Together, these updates helped maintain a balance between tax burden and real income levels in 2024, improving tax fairness and supporting withholding accuracy. Taxpayers, payroll systems and preparers benefited from greater clarity and consistency in the federal tax thresholds and related calculations throughout the 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 2024 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 2024.
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.