2024 Tax Rate Schedule Tax Rates Single (s) Married Filing Jointly (MFJ) & Surviving Spouse Married Filing Separately (MFS) Head of Household (HOH) Estates & Trusts (E&T) 10% 0 - 11,600 0 - 23,200 0 - 11,600 0 - 16,550 0 - 3,100 12% 11,601 - 47,150 23,201 - 94,300 11,601 - 47,150 16,551 - 63,100 N/A 22% 47,151 - 100,525 94,301 - 201,050 47,151 - 100,525 63,101 - 100,500 N/A 24% 100,526 - 191,950 201,051 - 383,900 100,526 - 191,950 100,501 - 191,150 3,101 - 11,150 32% 191,951 - 243,725 383,901 - 487,450 191,951 - 243,725 191,151 - 243,700 N/A 35% 243,726 - 609,350 487,451 - 731,200 243,726 - 365,600 243,701 - 609,350 11,151 - 15,200 37% Over 609,350 Over 731,200 Over 365,600 Over 609,350 Over 15,200 Note: The dividend and capital gain tax rate is 20% for taxpayers whose taxable income exceeds $518,901 (S), $583,751 (MFJ), $551,351 (HOH). The dividend and capital gain rate is 15% for taxpayers whose taxable income is in the following ranges: > $47,026 but $518,900 (S), > $94,051 but $583,750 (MFJ), > $63,001 but $551,350 (HOH). The dividend and capital gain rate is 0% for taxpayers whose taxable income does not exceed: $47,025 (S), $94,050 (MFJ), $63,000 (HOH). Additional Information: Single (s) Married Filing Jointly (MFJ) Married Filing Separately (MFS) Head of Household (HOH) Standard Deduction $14,600 $29,200 $14,600 $21,900 AMTI Threshold for AMT Exemption Phaseout $609,350 $1,218,700 $609,350 $609,350 AMT Exemption $85,700 $133,300 $66,650 $85,700 AMT Tax Rate