2024 Tax Rate Schedule Tax RatesSingle (s)Married Filing Jointly (MFJ) & Surviving SpouseMarried Filing Separately (MFS)Head of Household (HOH)Estates & Trusts (E&T)10%0 - 11,6000 - 23,2000 - 11,6000 - 16,5500 - 3,10012%11,601 - 47,15023,201 - 94,30011,601 - 47,15016,551 - 63,100N/A22%47,151 - 100,52594,301 - 201,05047,151 - 100,52563,101 - 100,500N/A24%100,526 - 191,950201,051 - 383,900100,526 - 191,950100,501 - 191,1503,101 - 11,15032%191,951 - 243,725383,901 - 487,450191,951 - 243,725191,151 - 243,700N/A35%243,726 - 609,350487,451 - 731,200243,726 - 365,600243,701 - 609,35011,151 - 15,20037%Over 609,350Over 731,200Over 365,600Over 609,350Over 15,200Note: 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$21,900AMTI Threshold for AMT Exemption Phaseout$609,350$1,218,700$609,350$609,350AMT Exemption$85,700$133,300$66,650$85,700AMT Tax Rate for all taxpayers except MF Separate: Up to $232,600 is taxed at 2