Template:TaxRateTable

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Filing status and annual taxable income - 2020 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,875 $0-$19,750 $0-$9,875 $0-$14,100 $0-$2,600 10%
$9,876-$40,125 $19,751-$80,250 $9,876-$40,125 $14,101-$53,700 n/a 12%
$40,126-$85,525 $80,251-$171,050 $40,126-$85,525 $53,701-$85,500 n/a 22%
$85,526-$163,300 $171,051-$326,600 $85,526-$163,300 $85,501-$163,300 $2,601-$9,450 24%
$163,301-$207,350 $326,601-$414,700 $163,301-$207,350 $163,301-$207,350 n/a 32%
$207,350-$518,400 $414,701-$622,050 $207,351-$311,025 $207,351-$518,400 $9,451-$12,950 35%
$518,401+ $622,051+ $311,026+ $518,401+ $12,951+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Journal of Accountancy. https://www.journalofaccountancy.com/issues/2013/may/20137453.html.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2020 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$40,000 $0-$80,000 $0-$40,000 $0-$53,600 $0-$2,650 0%
$40,001-$441,450 $80,001-$496,600 $40,001-$248,300 $53,651-$469,050 $2,651-$13,150 15%
$431,451+ $496,601+ $248,301+ $469,051+ $13,151+ 20%
Filing status and annual taxable income - 2019 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,700 $0-$19,400 $0-$9,700 $0-$13,850 $0-$2,600 10%
$9,701-$39,475 $19,401-$78,950 $9,701-$39,475 $13,851-$52,850 n/a 12%
$39,476-$84,200 $78,951-$168,400 $39,475-$84,200 $52,851-$84,200 n/a 22%
$84,201-$160,725 $168,401-$321,450 $84,201-$160,725 $84,201-$160,700 $2,601-$9,300 24%
$160,726-$204,100 $321,451-$408,200 $160,726-$204,100 $160,701-$204,100 n/a 32%
$204,101-$510,300 $408,201-$612,350 $204,101-$306,175 $204,101-$510,300 $9,301-$12,750 35%
$510,301+ $612,351+ $306,176+ $510,301+ $12,751+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Journal of Accountancy. https://www.journalofaccountancy.com/issues/2013/may/20137453.html.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2019 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$39,375 $0-$78,750 $0-$39,375 $0-$52,750 $0-$2,650 0%
$39,375-$434,550 $78,751-$488,850 $39,376-$434,550 $52,751-$461,700 $2,651-$12,951 15%
$434,551+ $488,851+ $434,551+ $461,701+ $12,951+ 20%


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This template centralizes information about tax rates so consistent information can be included across many articles.