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Tax reference
A quick reference to frequently used federal tax rates, limits, deductions, retirement amounts, payroll thresholds, and mileage rates.
Individuals
Individuals
Medical expenses, state and local taxes, mortgage interest, charitable contributions, gambling losses, casualty losses, and high-income limitations each have separate rules, floors, caps, and documentation requirements.
Individuals
| Taxable income | Rate |
|---|---|
| $12,400 or less | 10% |
| $12,401 – $50,400 | 12% |
| $50,401 – $105,700 | 22% |
| $105,701 – $201,775 | 24% |
| $201,776 – $256,225 | 32% |
| $256,226 – $640,600 | 35% |
| Over $640,600 | 37% |
| Taxable income | Rate |
|---|---|
| $24,800 or less | 10% |
| $24,801 – $100,800 | 12% |
| $100,801 – $211,400 | 22% |
| $211,401 – $403,550 | 24% |
| $403,551 – $512,450 | 32% |
| $512,451 – $768,700 | 35% |
| Over $768,700 | 37% |
Marginal rates apply only to taxable income within each bracket.
Investments
| Filing status | 0% rate through | 15% rate through | Above that |
|---|---|---|---|
| Single | $49,450 | $545,500 | 20% |
| Married filing jointly / surviving spouse | $98,900 | $613,700 | 20% |
| Head of household | $66,200 | $579,600 | 20% |
| Married filing separately | $49,450 | $306,850 | 20% |
These are taxable-income thresholds, not simply the amount of capital gain. Special maximum rates can apply to collectibles and unrecaptured section 1250 gain.
Investments
NIIT is generally 3.8% of the lesser of net investment income or MAGI above the applicable statutory threshold. The thresholds are not indexed for inflation.
Net investment income can include interest, dividends, capital gains, rental and royalty income, and nonqualified annuity income. Wages and most self-employment income are generally excluded.
Retirement
Payroll
Employers begin withholding the 0.9% Additional Medicare Tax when an employee's Medicare wages exceed $200,000 during the calendar year, regardless of filing status. There is no employer match on the additional tax.
Health
Vehicle
Estate & gifts
Other limits