US Federal Individual Tax rates- Employment income
Year 2014

 

Taxable Income –
Married, joint return
Tax Rate
Not over $18,150 10%
$18,150 – $73,800 $1,815 + 15% of the amount over $18,150
$73,800 – $148,850 $10,162.50 + 25% of the amount over $73,800
$148,850 – $226,850 $28,925 + 28% of the amount over $148,850
$226,850 – $405,100 $50,765 + 33% of the amount over $226,850
$405,100 – $457,600 $109,587.50 + 35% of the amount over $405,100
$457,600 + $127,962.50 + 39.6% of the amount over $457,600

 

Taxable Income –
Married, filing separately
Tax Rate
Not over $9,075 10%
$9,075 – $36,900 $907.50 + 15% of the amount over $9,075
$36,900 – $74,425 $5,081.25 + 25% of the amount over $36,900
$74,425 – $113,425 $14,462.50 + 28% of the amount over $74,425
$113,425 – $202,550 $25,382.50 + 33% of the amount over $113,425
$202,550 – $228,800 $54,793.75 + 35% of the amount over $202,550
$228,800 + $63,981.25 + 39.6% of the amount over $228,800

 

Taxable Income –
Head of household
Tax Rate
Not over $12,950 10%
$12,950 – $49,400 $1,295 + 15% of the amount over $12,950
$49,400 – $127,550 $6,762.50 + 25% of the amount over $49,400
$127,550 – $206,600 $26,300 + 28% of the amount over $127,550
$206,600 – $405,100 $48,434 + 33% of the amount over $206,600
$405,100 – $432,200 $113,939 + 35% of the amount over $405,100
$432,200 + $123,424 + 39.6% of the amount over $432,200

 

Taxable Income –
Single return
Tax Rate
Not over $9,075 10%
$9,075 – $36,900 $907.50 + 15% of the amount over $9,075
$36,900 – $89,350 $5,081.25 + 25% of the amount over $36,900
$89,350 – $186,350 $18,193.75 + 28% of the amount over $89,350
$186,350 – $405,100 $45,353.75 + 33% of the amount over $186,350
$405,100 – 406,750 $117,541.25 + 35% of the amount over $405,100
$406,750 + $118,118.75 + 39.6% of the amount over $406,750

 

*The threshold amount subject to the maximum rate varies depending on the filing status.

 

 

Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.