2019 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)
Single taxpayers
| If taxable income is: | Your tax is: |
|---|---|
| Not over $9,700 | 10% of taxable income |
| Over $9,700 to $39,475 | $970 + 12% of the excess over $9,700 |
| Over $39,475 to $84,200 | $4,543 + 22% of the excess over $39,475 |
| Over $84,200 to $160,725 | $14,382.50 + 24% of the excess over $84,200 |
| Over $160,725 to $204,100 | $32,748.50 + 32% of the excess over $160,725 |
| Over $204,100 to $510,300 | $46,628.50 + 35% of the excess over $204,100 |
| Over $510,300 | $153,798.50 + 37% of the excess over $510,300 |
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|---|
| Not over $19,400 | 10% of taxable income |
| Over $19,400 to $78,950 | $1,940 + 12% of the excess over $19,400 |
| Over $78,950 to $168,400 | $9,086 + 22% of the excess over $78,950 |
| Over $168,400 to $321,450 | $28,765 + 24% of the excess over $168,400 |
| Over $321,450 to $408,200 | $65,497 + 32% of the excess over $321,450 |
| Over $408,200 to $612,350 | $93,257 + 35% of the excess over $408,200 |
| Over $612,350 | $164,709.50 + 37% of the excess over $612,350 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|---|
| Not over $9,700 | 10% of taxable income |
| Over $9,700 to $39,475 | $970 + 12% of the excess over $9,700 |
| Over $39,475 to $84,200 | $4,543 + 22% of the excess over $39,475 |
| Over $84,200 to $160,725 | $14,382.50 + 24% of the excess over $84,200 |
| Over $160,725 to $204,100 | $32,748.50 + 32% of the excess over $160,725 |
| Over $204,100 to $306,175 | $46,628.50 + 35% of the excess over $204,100 |
| Over $306,175 | $82,354.75 + 37% of the excess over $306,175 |
Heads of household
| If taxable income is: | Your tax is: |
|---|---|
| Not over $13,850 | 10% of taxable income |
| Over $13,850 to $52,850 | $1,385 + 12% of the excess over $13,850 |
| Over $52,850 to $84,200 | $6,065 + 22% of the excess over $52,850 |
| Over $84,200 to $160,700 | $12,962 + 24% of the excess over $84,200 |
| Over $160,700 to $204,100 | $31,322 + 32% of the excess over $160,700 |
| Over $204,100 to $510,300 | $45,210 + 35% of the excess over $204,100 |
| Over $510,300 | $152,380 + 37% of the excess over $510,300 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|---|
| Not over $2,600 | 10% of taxable income |
| Over $2,600 to $9,300 | $260 + 24% of the excess over $2,600 |
| Over $9,300 to $12,750 | $1,868 + 35% of the excess over $9,300 |
| Over $12,750 | $3,075.50 + 37% of the excess over $12,750 |
Retirement Planning
| Elective deferral limits | 2018 | 2019 |
|---|---|---|
| 401(k) plans, 403(b) plans, 457(b) plans, and SAR-SEPs 1 (Includes Roth 401(k) and Roth 403(b) contributions) | Lesser of $18,500 or 100% of participant’s compensation | Lesser of $19,000 or 100% of participant’s compensation |
| SIMPLE 401(k) plans and SIMPLE IRA plans1 | Lesser of $12,500 or 100% of participant’s compensation | Lesser of $13,000 or 100% of participant’s compensation |
| IRA contribution limits | 2018 | 2019 |
|---|---|---|
| Traditional IRAs | Lesser of $5,500 or 100% of earned income | Lesser of $6,000 or 100% of earned income |
| Roth IRAs | Lesser of $5,500 or 100% of earned income | Lesser of $6,000 or 100% of earned income |
| Additional “catch-up” limits (individuals age 50 or older) | 2018 | 2019 |
|---|---|---|
| 401(k) plans, 403(b) plans, 457(b) plans, and SAR-SEPs2 | $6,000 | $6,000 |
| SIMPLE 401(k) plans and SIMPLE IRA plans | $3,000 | $3,000 |
| IRAs (traditional and Roth) | $1,000 | $1,000 |
-Jared S. Friedman
