USA Income Tax Rates 2019

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Federal Income Tax Rates 2019

State Income Tax Rates

These tax rate schedules are provided so that you can compute your estimated tax for 2019.

Schedule X - Single

Rate If taxable income is over-- But not over-- The tax is:
10% $0   $9,700    10% of Taxable Income
12% $9,700   $39,475    $970.00 plus 12% of the amount over $9,700
22% $39,475   $84,200     $4,543.00 plus 22% of the amount over $39,475
24% $84,200   $160,725    $14,382.50 plus 24% of the amount over $84,200
32% $160,725  $204,100     $32,748.50 plus 32% of the amount over $160,725
35% $204,100   $510,300     $46,628.50 plus 35% of the amount over $204,100
37% $510,300+   no limit   $153,798.50 plus 37% of the amount over $510,300     

 

Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

Rate If taxable income is over-- But not over-- The tax is:
  10% $0   $19,400     10% of taxable income
  12% $19,400   $78,950    $1,940.00 plus 12% of the amount over $19,400
  22% $78,950   $168,400     $9,086.00 plus 22% of the amount over $78,950
  24% $168,400   $321,450     $28,765.00 plus 24% of the amount over $168,400
 32% $321,450    $408,200    $65,497.00 plus 32% of the amount over $321,450
  35%  $408,200   $612,350     $93,257.00 plus 35% of the amount over  $408,200
  37% $612,350+   no limit   $164,709.50 plus 37% of the amount over $612,350         

 

Schedule Y-2 - Married Filing Separately

Rate If taxable income is over-- But not over-- The tax is:
10% $0   $9,700    10% of Taxable Income
12% $9,700   $39,475    $970.00 plus 12% of the amount over $9,700
22% $39,475   $84,200     $4,543.00 plus 22% of the amount over $39,475
24% $84,200   $160,725    $14,382.50 plus 24% of the amount over $84,200
32% $160,725  $204,100     $32,748.50 plus 32% of the amount over $160,725
35% $204,100   $306,175     $46,628.50 plus 35% of the amount over $204,100
37% $306,175+   no limit   $82,354.75 plus 37% of the amount over $306,175    

 

Schedule Z - Head of Household

Rate If taxable income is over-- But not over-- The tax is:
  10% $0   $13,850     10% of taxable income
  12% $13,850   $52,850     $1,385.00 plus 12% of the amount over $13,850
  22% $52,850   $84,200     $6,065.00 plus 22% of the amount over $52,850
  24% $84,200   $160,700     $12,962.00 plus 24% of the amount over $84,200
  32% $160,700   $204,100     $31,322.00 plus 32% of the amount over $160,700
  35% $204,100   $510,300     $45,210.00 plus 35% of the amount over $204,100
  37% $510,300+   no limit   $152,380.00 plus 37% of the amount over $510,300       



State Income Tax Rates 2019 


STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2019 -- as of January 1, 2019)
TAX RATE RANGE   FEDERAL
(in percents) No. of INCOME BRACKETS PERSONAL EXEMPTIONS STANDARD DEDUCTION            INCOME TAX
  Low   High   Brackets Lowest     Highest     Single   Married   Dependents   Single   Married   DEDUCTIBLE
ALABAMA 2.0 - 5.0 3 500 (b) - 3,001 (b) 1,500 3,000 500 (e) 2,500 (y) 7,500 (y) Yes
ALASKA  No State Income Tax
ARIZONA (a) 2.59 - 4.54 5 10,601 (b) - 158,996 (b) 2,200 4,400 2,200 5,312 10,613
ARKANSAS (a)   0.9 - 6.9 (f) 6 4,299 - 35,100 26 (c) 52 (c) 26 (c) 2,200 4,400
CALIFORNIA (a) 1.0   12.3 (g) 9 8,544 (b) - 572,980 (b)   118 (c) 236 (c) 367 (c) 4,401 (a) 8,802 (a)  
COLORADO   4.63 1 -----Flat rate----- -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)
CONNECTICUT 3.0 - 6.99 7 10,000 (b) - 500,000 (b) 15,000 (h) 24,000 (h) 0 -- (h) -- (h)
DELAWARE 0.0 - 6.6 7 2,000 - 60,001 110 (c) 220 (c) 110 (c) 3,250 6,500
FLORIDA  No State Income Tax
GEORGIA   1.0 - 5.75   6 750 (i) - 7,001 (i)   2,700   7,400   3,000   4,600   6,000    
HAWAII   1.4 - 11.0 12 2,400 (b) - 200,000 (b) 1,144 2,288 1,144 2,200 4,400
IDAHO (a) 1.125 - 6.925 7 1,504 (b) - 11,279 (b) -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)
ILLINOIS (a) 4.95 1 -----Flat rate----- 2,225 4,450 2,225 -- --
INDIANA   3.23 1 -----Flat rate----- 1,000 2,000 2,500 (j) -- --
IOWA (a) 0.33 - 8.53   9 1,598   - 71,910     40 (c) 80 (c) 40 (c) 2,080 (a) 5,120 (a) Yes
KANSAS   3.1 - 5.7 3 15,000 (b) - 30,000 (b) 2,250 4,500 2,250 3,000 7,500
KENTUCKY 5.0 1 -----Flat rate-----      ---------None----------- 2,530 2,530
LOUISIANA 2.0 - 6.0 3 12,500 (b) - 50,001 (b) 4,500 (k) 9,000 (k) 1,000 -- (k) -- (k) Yes
MAINE (a) 5.8 - 7.15 3 21,450 (l) - 50,750 (l) 4,200 8,400 4,200 12,200 (d) 24,400 (d)
MARYLAND 2.0 - 5.75   8 1,000 (m) - 250,000 (m)   3,200   6,400   3,200   2,250 (z) 4,500 (z)  
MASSACHUSETTS   5.05 1 -----Flat rate----- 4,400 8,800 1,000 -- --
MICHIGAN (a) 4.25 1 -----Flat rate----- 4,050 8,100 4,050 -- --
MINNESOTA (a) 5.35 - 9.85 4 26,520 (n) - 163,890 (n) 4,150 (d) 8,300 (d) 4,150 (d) 6,500 (d) 13,000 (d)
MISSISSIPPI 3.0 - 5.0 3 5,000 - 10,001 6,000 12,000 1,500 2,300 4,600
MISSOURI (a)   1.5 - 5.4   9 1,053   - 8,424     -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d) Yes (o)
MONTANA (a) 1.0 - 6.9 7 3,000 - 17,900 2,440 4,880 2,440 4,580 (z) 9,160 (z) Yes (o)
NEBRASKA (a) 2.46 - 6.84 4 3,230 (b) - 31,160 (b) 137 (c) 274 (c) 137 (c) 6,900 13,800
NEVADA No State Income Tax
NEW HAMPSHIRE State Income Tax of 5% on Dividends and Interest Income Only
NEW JERSEY 1.4 - 10.75   6 20,000 (p) - 5 million (p)   1,000   2,000   1,500   --   --    
NEW MEXICO 1.7 - 4.9 4 5,500 (q) - 16,001 (q) -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)
NEW YORK (a) (aa) 4.0 - 8.82 8 8,500 (b) - 1,077,550 (b) 0 0 1,000 8,000 16,000
NORTH CAROLINA   5.25 1 -----Flat rate-----   ----------None----------- 10,000 20,000
NORTH DAKOTA (a) 1.10 - 2.90 5 39,450 (r) - 433,200 (r) -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)
OHIO (a) 0.0   4.997   8 10,850   - 217,400     2,350 (s) 4,700 (s) 2,350 (s) --   --    
OKLAHOMA 0.5 - 5.0 6 1,000 (t) - 7,200 (t) 1,000 2,000 1,000 6,350 12,700
OREGON (a) 5.0 - 9.9 4 3,350 (b) - 125,000 (b) 206 (c) 412 (c) 206 (c) 2,215 4,435 Yes (o)
PENNSYLVANIA 3.07 1 -----Flat rate----- ---------None----------- -- --
RHODE ISLAND (a) 3.75 - 5.99 3 64,050 - 145,600 4,100 8,200 4,100 8,750 (y) 17,500 (y)
SOUTH CAROLINA (a) 0.0 - 7.0   6 3,030   - 15,160     -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)  
SOUTH DAKOTA  No State Income Tax
TENNESSEE 2% on Dividends and Interest Income Only (x) 1,250 2,500 0
TEXAS  No State Income Tax
UTAH   4.95 1 -----Flat rate----- -- -- -- (u) (u)
VERMONT (a) 3.35 - 8.75   5 38,700 (v) - 195,450 (v)   4,150   8,300   4,150   6,000   12,000    
VIRGINIA   2.0 - 5.75 4 3,000 - 17,001 930 1,860 930 3,000 6,000
WASHINGTON  No State Income Tax
WEST VIRGINIA 3.0 - 6.5 5 10,000 - 60,000 2,000 4,000 2,000 -- --
WISCONSIN (a) 4.0 - 7.65 4 11,760 (w) - 258,950 (w) 700 1,400 700 10,860 (y) 20,110 (y)
WYOMING  No State Income Tax                 
DIST. OF COLUMBIA   4.0 - 8.95 5 10,000 - 1,000,000 -- (d) -- (d) -- (d) 12,200 (d) 24,400 (d)
Source: The Federation of Tax Administrators from various sources.  
(a) 19 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, and/or personal exemptions.  Michigan indexes the personal exemption only.  Oregon does not index the income brackets for $125,000 and over.
(b) For joint returns, taxes are twice the tax on half the couple’s income.
(c) The personal exemption takes the form of a tax credit instead of a deduction
(d) These states use the personal exemption/standard deduction amounts provided in the federal Internal Revenue Code. Note, the Tax Cut and Reform Act of 2017 has eliminated personal exemptions from the IRC. CO, ID, NM, ND, SC, and DC have adopted the new exemptions and standard deduction amounts.  MN conforms to a previous IRC year, while ME adopts the higher standard deduction but retains the exemption amounts.
 
(e) In Alabama, the per-dependent exemption is $1,000 for taxpayers with state AGI of $20,000 or less, $500 with AGI from $20,001 to $100,000, and $300 with AGI over $100,000.(f) Arkansas has separate brackets for taxpayers with income under $75,000 and $21,000. The tax rates for lower income taxpayers are scheduled to decrease beginning in tax year 2019.
(g) California imposes an additional 1% tax on taxable income over $1 million, making the maximum rate 13.3% over $1 million.  
(h) Connecticut’s personal exemption incorporates a standard deduction. An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income.  Exemption amounts are phased out for higher income taxpayers until they are eliminated for households earning over $71,000.
(i) The Georgia income brackets reported are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $1,000, to $10,000.
(j) In Indiana, includes an additional exemption of $1,500 for each dependent child.
(k) The amounts reported for Louisiana are a combined personal exemption-standard deduction.
(l) The income bracket reported for Maine are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $43,700 to $103,400.
(m) The income brackets reported for Maryland are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $1,000, to $300,000.
(n) The income brackets reported for Minnesota are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $38,770 to $273,150.
(o) The deduction for federal income tax is limited to $5,000 for individuals and $10,000 for joint returns in Missouri and Montana, and to $6,50 for all filers in Oregon.
(p) The New Jersey rates reported are for single individuals.  For married couples filing jointly, the tax rates also range from 1.4% to 10.75%, with 8 brackets and the same high and low income ranges.
 
(q)  The income brackets reported for New Mexico are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $8,000 to $24,000.
(r) The income brackets reported for North Dakota are for single individuals.  For married couples filing jointly, the same tax rates apply to income brackets ranging from $65,900 to $433,200.
(s) Ohio provides an additional tax credit of $20 per exemption. Exemption amounts reduced for higher income taxpayers.
(t) The income brackets reported for Oklahoma are for single persons.  For married persons filing jointly, the same tax rates apply to income brackets ranging from $2,000, to $12,200.
(u) Utah provides a tax credit equal to 6% of the federal personal exemption amounts (and applicable standard deduction).
(v) Vermont’s income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply to income brackets ranging from $64,600 to $237,950.
 
(w) The Wisconsin income brackets reported are for single individuals.  For married taxpayers filing jointly, the same tax rates apply income brackets ranging from $15,680, to $345,270.
(x) Tennessee Hall Tax Rate on Dividends and Interest is being phased out, 1% reduction each year.
 (y) Alabama standard deduction is phased out for incomes over $23,000. Rhode Island exemptions & standard deductions phased out for incomes over $203,850; Wisconsin standard deduciton phases out for income over $15,660.
(z) Maryland standard deduction limited to 15% of AGI; Montana, 20% of AGI.
(aa) New York top tax bracket is scheduled to be repealed for tax year 2020.

Source:  Federation of Tax Administrators ( www.taxadmin.org).


 

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