2019 tax rates.
SINGLE
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,225 | 10% of the amount over $0 |
| $9,225 | $37,450 | $922.50 plus 15% of the amount over $9,225 |
| $37,450 | $90,750 | $5,5156.25 plus 25% of the amount over $37,450 |
| $90,750 | $189,300 | $18,841.25 plus 28% of the amount over $90,750 |
| $189,300 | $411,500 | $46,075.25 plus 33% of the amount over $189,300 |
| $411,500 | $413,200 | $119,401.25 plus 35% of the amount over $411,500 |
| $413,200 | No limit | 119,996.25 plus 15% of the amount over $413,200 |
MARRIED - JOINT
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,225 | 10% of the amount over $0 |
| $9,225 | $37,450 | $922.50 plus 15% of the amount over $9,225 |
| $37,450 | $90,750 | $5,5156.25 plus 25% of the amount over $37,450 |
| $90,750 | $189,300 | $18,841.25 plus 28% of the amount over $90,750 |
| $189,300 | $411,500 | $46,075.25 plus 33% of the amount over $189,300 |
| $411,500 | $413,200 | $119,401.25 plus 35% of the amount over $411,500 |
| $413,200 | No limit | 119,996.25 plus 15% of the amount over $413,200 |
MARRIED - SEPARATE
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,225 | 10% of the amount over $0 |
| $9,225 | $37,450 | $922.50 plus 15% of the amount over $9,225 |
| $37,450 | $90,750 | $5,5156.25 plus 25% of the amount over $37,450 |
| $90,750 | $189,300 | $18,841.25 plus 28% of the amount over $90,750 |
| $189,300 | $411,500 | $46,075.25 plus 33% of the amount over $189,300 |
| $411,500 | $413,200 | $119,401.25 plus 35% of the amount over $411,500 |
| $413,200 | No limit | 119,996.25 plus 15% of the amount over $413,200 |
HEAD OF HOUSEHOLD
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,225 | 10% of the amount over $0 |
| $9,225 | $37,450 | $922.50 plus 15% of the amount over $9,225 |
| $37,450 | $90,750 | $5,5156.25 plus 25% of the amount over $37,450 |
| $90,750 | $189,300 | $18,841.25 plus 28% of the amount over $90,750 |
| $189,300 | $411,500 | $46,075.25 plus 33% of the amount over $189,300 |
| $411,500 | $413,200 | $119,401.25 plus 35% of the amount over $411,500 |
| $413,200 | No limit | 119,996.25 plus 15% of the amount over $413,200 |
ESTATES & TRUSTS
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,225 | 10% of the amount over $0 |
| $9,225 | $37,450 | $922.50 plus 15% of the amount over $9,225 |
| $37,450 | $90,750 | $5,5156.25 plus 25% of the amount over $37,450 |
| $90,750 | $189,300 | $18,841.25 plus 28% of the amount over $90,750 |
| $189,300 | $411,500 | $46,075.25 plus 33% of the amount over $189,300 |
| $411,500 | $413,200 | $119,401.25 plus 35% of the amount over $411,500 |
| $413,200 | No limit | 119,996.25 plus 15% of the amount over $413,200 |
Social Security Rates
| Social Security Maximum Salary | $118,500 | Social Security Tax Rate | 6.20% |
| Maximum Social Security Tax | $7,347 | Medicare Base Salary | unlimited |
| Medicare Tax Rate | 1.45% |
Exemptions
| Personal Exemption | $4,000 | Business Equipment Expense Deduction | $500,000 |
| Prior-year safe harbor for estimated taxes of higher-income | 110% of your liability | Standard mileage rate for business driving | 57.5 cents |
| Standard mileage rate for medical/moving driving | 23.5 cents | Standard mileage rate for charitable driving | 14 cents |