2019 tax rates.

SINGLE

If taxable income is overBut not overThe tax is
$0$9,22510% 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
$413,200No limit119,996.25 plus 15% of the amount over $413,200

MARRIED - JOINT

If taxable income is overBut not overThe tax is
$0$9,22510% 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
$413,200No limit119,996.25 plus 15% of the amount over $413,200

MARRIED - SEPARATE

If taxable income is overBut not overThe tax is
$0$9,22510% 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
$413,200No limit119,996.25 plus 15% of the amount over $413,200

HEAD OF HOUSEHOLD

If taxable income is overBut not overThe tax is
$0$9,22510% 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
$413,200No limit119,996.25 plus 15% of the amount over $413,200

ESTATES & TRUSTS

If taxable income is overBut not overThe tax is
$0$9,22510% 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
$413,200No limit119,996.25 plus 15% of the amount over $413,200

Social Security Rates

Social Security Maximum
Salary
$118,500Social Security Tax Rate6.20%
Maximum Social Security
Tax
$7,347Medicare Base Salaryunlimited
Medicare Tax Rate1.45%

Exemptions

Personal Exemption$4,000Business 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 centsStandard mileage rate
for charitable driving
14 cents