Personal Income Tax Rates in the United States

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The total amount of personal income tax paid by people in the United States will vary depending on the state in which the person lives. Although there is a basic federal income tax rate, some states also collect personal income tax from state residents. However, these state income tax rates are much lower than the nominal federal income tax rate. By looking at the different classifications of federal filers, you can get a good idea of a large percentage of most Americans' tax liabilities.

Unmarried Individuals

People who are single pay a flat tax plus a percentage of income over a certain amount. People who make under $8,350 pay 10 percent of their total income. People making between $8,350 and $33,950 pay $835 plus 15 percent of the amount over $8,350. Incomes between $33,950 and $82,250 pay $4,675 plus 25 percent of the amount over the $33,950 base. Unmarried individuals who make between $82,250 and $171,550 pay a base of $16,750 plus 28 percent of the amount over $82,250. Incomes between $171,550 and $372,950 are taxed with a base of $41,754 with amounts over over $171,550 taxed at 33 percent. Earners in the top tax bracket, for people who make more than $372,950, pay a base of $108,216 plus 35 percent on any income over $372,950.

Married Filing Jointly

Couples who are married and file jointly pay tax in a similar way, but with lower base amounts on taxation.Couples who make under $16,700 pay 10 percent of the total income. People making between $16,700 and $67,900 pay $1,670 plus 15 percent of the amount over $16,700. Incomes between $67,900 and $137,050 pay $9,350 plus 25 percent of the amount over the $67,900 base. Couples making between $137,050 and $208,850 pay a base of $26,637 plus 28 percent of the amount over $82,250. Incomes between $208,850 and $372,950 are taxed with a base of $46,741 with amounts over over $208,850 taxed at 33 percent. The top tax rate, for people who make more than $372,950, pay a base of $100,894 plus 35 percent on any income over $372,950.

Married Filing Separately

People who are married but file separately pay a lower tax than people who are single pay taxes according to different statutes than people who are single. People who make under $8,350 pay 10 percent of the total income. People making between $8,350 and $33,950 pay $835 plus 15 percent of the amount over $8,350. Incomes between $33,950 and $68,525 pay $4,675 plus 25 percent of the amount over the $33,950 base. Married people filing separately who make between $68,525 and $104,425 pay a base of $13,318 plus 28 percent of the amount over $104,425. Incomes between $104,425 and $186,475 are taxed with a base of $23,370 with amounts over over $104,425 taxed at 33 percent. The top tax rate, for people who make more than $186,475, pay a base of $50,447 plus 35 percent on any income over $186,475.

Head of Household

The Head of Household designation is intended for people who are either unmarried or "considered unmarried" who maintain a household for a dependent or nondependent relative and who provide for over 50 percent of support for that relative. Heads of household pay a flat tax plus a percentage of income over a certain amount. People who make under $11,950 pay 10 percent of total income. People making between $11,950 and $45,500 pay $1,195 plus 15 percent of the amount over $11,950. Incomes between $45,500 and $117,450 pay $6,227 plus 25 percent of the amount over the $45,500 base. People making between $117,450 and $190,200 pay a base of $24,215 plus 28 percent of the amount over $117,450. Incomes between $190,200 and $372,950 are taxed with a base of $44,585 with amounts over over $190,200 taxed at 33 percent. The top tax rate, for people who make more than $372,950, pay a base of $104,892 plus 35 percent on any income over $372,950.

References

About the Author

Although he grew up in Latin America, Mr. Ma is a writer based in Denver. He has been writing since 1987 and has written for NPR, AP, Boeing, Ford New Holland, Microsoft, RAHCO International, Umax Data Systems and other manufacturers in Taiwan. He studied creative writing at Mankato State University in Minnesota. He speaks fluent Mandarin Chinese, English and reads Spanish.

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