Employment/other income

US Federal Individual Tax rates- Employment income
Year 2014

 

Taxable Income –
Married, joint return		 Tax Rate
Not over $18,150 10%
$18,150 – $73,800 $1,815 + 15% of the amount over $18,150
$73,800 – $148,850 $10,162.50 + 25% of the amount over $73,800
$148,850 – $226,850 $28,925 + 28% of the amount over $148,850
$226,850 – $405,100 $50,765 + 33% of the amount over $226,850
$405,100 – $457,600 $109,587.50 + 35% of the amount over $405,100
$457,600 + $127,962.50 + 39.6% of the amount over $457,600

 

Taxable Income –
Married, filing separately		 Tax Rate
Not over $9,075 10%
$9,075 – $36,900 $907.50 + 15% of the amount over $9,075
$36,900 – $74,425 $5,081.25 + 25% of the amount over $36,900
$74,425 – $113,425 $14,462.50 + 28% of the amount over $74,425
$113,425 – $202,550 $25,382.50 + 33% of the amount over $113,425
$202,550 – $228,800 $54,793.75 + 35% of the amount over $202,550
$228,800 + $63,981.25 + 39.6% of the amount over $228,800

 

Taxable Income –
Head of household		 Tax Rate
Not over $12,950 10%
$12,950 – $49,400 $1,295 + 15% of the amount over $12,950
$49,400 – $127,550 $6,762.50 + 25% of the amount over $49,400
$127,550 – $206,600 $26,300 + 28% of the amount over $127,550
$206,600 – $405,100 $48,434 + 33% of the amount over $206,600
$405,100 – $432,200 $113,939 + 35% of the amount over $405,100
$432,200 + $123,424 + 39.6% of the amount over $432,200

 

Taxable Income –
Single return		 Tax Rate
Not over $9,075 10%
$9,075 – $36,900 $907.50 + 15% of the amount over $9,075
$36,900 – $89,350 $5,081.25 + 25% of the amount over $36,900
$89,350 – $186,350 $18,193.75 + 28% of the amount over $89,350
$186,350 – $405,100 $45,353.75 + 33% of the amount over $186,350
$405,100 – 406,750 $117,541.25 + 35% of the amount over $405,100
$406,750 + $118,118.75 + 39.6% of the amount over $406,750

 

*The threshold amount subject to the maximum rate varies depending on the filing status.