USA Tax Rates 2020
FEDERAL and STATE Income Taxes
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Federal Income Tax Rates 2020
These tax rate schedules are provided so that you can compute your estimated tax for 2020.
Schedule X - Single
| Rate | If taxable income is over-- | But not over-- | The tax is: |
| 10% | $0 | $9,875 | 10% of Taxable Income |
| 12% | $9,875 | $40,125 | $987.50 plus 12% of the amount over $9,875 |
| 22% | $40,125 | $85,525 | $4,617.50 plus 22% of the amount over $40,125 |
| 24% | $85,525 | $163,300 | $14,605.50 plus 24% of the amount over $85,525 |
| 32% | $163,300 | $207,350 | $33,271.50 plus 32% of the amount over $163,300 |
| 35% | $207,350 | $518,400 | $47,367.50 plus 35% of the amount over $207,350 |
| 37% | $518,400+ | no limit | $156,235.00 plus 37% of the amount over $518,400 |
Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)
| Rate | If taxable income is over-- | But not over-- | The tax is: |
| 10% | $0 | $19,750 | 10% of taxable income |
| 12% | $19,750 | $80,250 | $1,975.00 plus 12% of the amount over $19,750 |
| 22% | $80,250 | $171,050 | $9,235.00 plus 22% of the amount over $80,250 |
| 24% | $171,050 | $326,600 | $29,211.00 plus 24% of the amount over $171,050 |
| 32% | $326,600 | $414,700 | $66,543.00 plus 32% of the amount over $326,600 |
| 35% | $414,700 | $622,050 | $94,735.00 plus 35% of the amount over $414,700 |
| 37% | $622,050+ | no limit | $167,307.50 plus 37% of the amount over $622,050 |
Schedule Y-2 - Married Filing Separately
| Rate | If taxable income is over-- | But not over-- | The tax is: |
| 10% | $0 | $9,875 | 10% of Taxable Income |
| 12% | $9,875 | $40,125 | $987.50 plus 12% of the amount over $9,875 |
| 22% | $40,125 | $85,525 | $4,617.50 plus 22% of the amount over $40,125 |
| 24% | $85,525 | $163,300 | $14,605.50 plus 24% of the amount over $85,525 |
| 32% | $163,300 | $207,350 | $33,271.50 plus 32% of the amount over $163,300 |
| 35% | $207,350 | $311,025 | $47,367.50 plus 35% of the amount over $207,350 |
| 37% | $311,025+ | no limit | $83,653.75 plus 37% of the amount over $311,025 |
Schedule Z - Head of Household
| Rate | If taxable income is over-- | But not over-- | The tax is: |
| 10% | $0 | $14,100 | 10% of taxable income |
| 12% | $14,100 | $53,700 | $1,410.00 plus 12% of the amount over $14,100 |
| 22% | $53,700 | $85,500 | $6,162.00 plus 22% of the amount over $53,700 |
| 24% | $85,500 | $163,300 | $13,158.00 plus 24% of the amount over $85,500 |
| 32% | $163,300 | $207,350 | $31,830.00 plus 32% of the amount over $163,300 |
| 35% | $207,350 | $518,400 | $45,926.00 plus 35% of the amount over $207,350 |
| 37% | $518,400+ | no limit | $154,793.50 plus 37% of the amount over $518,400 |
State Income Tax Rates 2020
| | | Number | | FEDERAL | ||||||||||||||
| RATE RANGE | | of | INCOME BRACKETS | | PERSONAL EXEMPTIONS | INCOME TAX | ||||||||||||
| Low% | High% | Brackets | Lowest | Highest | Single | Married | Dependents | DEDUCTIBLE | ||||||||||
| ALABAMA | 2.0 | - | 5.0 | | 3 | 500 | (b) | - | 3,001 | (b) | | 1,500 | | 3,000 | | 500 | (e) | Yes |
| ALASKA | No State Income Tax | | ||||||||||||||||
| ARIZONA (a) | 2.59 | - | 4.50 | | 5 | 26,500 | (b) | - | 159,000 | (b) | | -- | | -- | | 100 | (c) | |
| ARKANSAS (a) | 2.0 | - | 6.6 | (f) | 6 | 4,600 | | - | 80,801 | | | 26 | (c) | 52 | (c) | 26 | (c) | |
| CALIFORNIA (a) | 1.0 | 12.3 | (g) | 9 | 8,809 | (b) | - | 590,742 | (b) | 122 | (c) | 244 | (c) | 378 | (c) | |||
| COLORADO | 4.63 | | | | 1 | -----Flat rate----- | | -- | (d) | -- | (d) | -- | (d) | | ||||
| CONNECTICUT | 3.0 | - | 6.99 | | 7 | 10,000 | (b) | - | 500,000 | (b) | | 15,000 | (h) | 24,000 | (h) | 0 | | |
| DELAWARE | 0.0 | - | 6.6 | | 7 | 2,000 | | - | 60,001 | | | 110 | (c) | 220 | (c) | 110 | (c) | |
| FLORIDA | No State Income Tax | | ||||||||||||||||
| GEORGIA | 1.0 | - | 5.75 | 6 | 750 | (i) | - | 7,001 | (i) | 2,700 | 7,400 | 3,000 | ||||||
| HAWAII | 1.4 | - | 11.0 | | 12 | 2,400 | (b) | - | 200,000 | (b) | | 1,144 | | 2,288 | | 1,144 | | |
| IDAHO (a) | 1.125 | - | 6.925 | | 7 | 1,541 | (b) | - | 11,554 | (b) | -- | (d) | -- | (d) | -- | (d) | | |
| ILLINOIS (a) | 4.95 | | | | 1 | -----Flat rate----- | | | 2,275 | | 4,550 | | 2,275 | | | |||
| INDIANA | 3.23 | | | | 1 | -----Flat rate----- | | | 1,000 | | 2,000 | | 2,500 | (j) | | |||
| IOWA (a) | 0.33 | - | 8.53 | 9 | 15,666 | - | 74,970 | 40 | (c) | 80 | (c) | 40 | (c) | Yes | ||||
| KANSAS | 3.1 | - | 5.7 | | 3 | 15,000 | (b) | - | 30,000 | (b) | | 2,250 | | 4,500 | | 2,250 | | |
| KENTUCKY | 5.0 | | | | 1 | -----Flat rate----- | | | | None | | | | | ||||
| LOUISIANA | 2.0 | - | 6.0 | | 3 | 12,500 | (b) | - | 50,001 | (b) | | 4,500 | (k) | 9,000 | (k) | 1,000 | | Yes |
| MAINE (a) | 5.8 | - | 7.15 | | 3 | 22,200 | (l) | - | 52,600 | (l) | | 4,300 | | 8,600 | | 4,300 | | |
| MARYLAND | 2.0 | - | 5.75 | 8 | 1,000 | (m) | - | 250,000 | (m) | 3,200 | 6,400 | 3,200 | ||||||
| MASSACHUSETTS | 5.0 | | | | 1 | -----Flat rate----- | | | 4,400 | | 8,800 | | 1,000 | | | |||
| MICHIGAN (a) | 4.25 | | | | 1 | -----Flat rate----- | | | 4,400 | | 8,800 | | 4,400 | | | |||
| MINNESOTA (a) | 5.35 | - | 9.85 | | 4 | 26,960 | (n) | - | 164,401 | (n) | -- | (d) | -- | (d) | 4,250 | | | |
| MISSISSIPPI | 3.0 | - | 5.0 | | 3 | 5,000 | | - | 10,001 | | | 6,000 |
| 12,000 | | 1,500 | | |
| MISSOURI (a) | 1.5 | - | 5.4 | 9 | 1,053 | - | 8,424 | -- | (d) | -- | (d) | -- | (d) | Yes (o) | ||||
| MONTANA (a) | 1.0 | - | 6.9 | | 7 | 3,100 | | - | 18,400 | | | 2,510 | | 5,020 | | 2,510 | |
Yes (o) |
| NEBRASKA (a) | 2.46 | - | 6.84 | | 4 | 3,290 | (b) | - | 31,750 | (b) | 140 | (c) | 280 | (c) | 140 | (c) | | |
| 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) | | |
| NEW YORK (a) | 4.0 | - | 8.82 | | 8 | 8,500 | (b) | - | 1,077,550 | (b) | 0 | | 0 | | 1,000 | | | |
| NORTH CAROLINA | 5.25 | | | | 1 | -----Flat rate----- | | | | --None-- | | | | | ||||
| NORTH DAKOTA (a) | 1.10 | - | 2.90 | | 5 | 40,125 | (r) | - | 440,600 | (r) | | -- | (d) | -- | (d) | -- | (d) | |
| OHIO (a) | 0.0 | 4.797 | 6 | 21,750 | - | 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 | | |
| OREGON (a) | 4.75 | - | 9.9 | | 4 | 3,600 | (b) | - | 125,000 | (b) | | 210 | (c) | 420 | (c) | 210 | (c) | Yes (o) |
| PENNSYLVANIA | 3.07 | | | | 1 | -----Flat rate----- | | | | --None-- | | | | | ||||
| RHODE ISLAND (a) | 3.75 | - | 5.99 | | 3 | 65,250 | | - | 148,350 | | |
4,100 | | 8,200 | | 4,100 | | |
| SOUTH CAROLINA (a) | 0.0 | - | 7.0 | 6 | 3,070 | - | 15,400 | -- | (d) | -- | (d) | -- | (d) | |||||
| SOUTH DAKOTA | No State Income Tax | | ||||||||||||||||
| TENNESSEE | 1% on Dividends and Interest Income Only (x) | | | | 1,250 | | 2,500 |
| 0 | | | |||||||
| TEXAS | No State Income Tax | | ||||||||||||||||
| UTAH | 4.95 | | | | 1 | -----Flat rate----- | | -- | | -- | | -- | | | ||||
| VERMONT (a) | 3.35 | - | 8.75 | 4 | 40,350 | (v) | - | 204,000 | (v) | 4,250 | 8,500 | 4,250 | ||||||
| VIRGINIA | 2.0 | - | 5.75 | | 4 | 3,000 | | - | 17,001 | | | 930 | | 1,860 | | 930 | | |
| 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 | 11,970 | (w) | - | 263,480 | (w) | | 700 | | 1,400 | | 700 | | |
| WYOMING | No State Income Tax | |||||||||||||||||
| DIST. OF COLUMBIA | 4.0 | - | 8.95 | | 6 | 10,000 | | - | 1,000,000 | | | -- | (d) | -- | (d) | -- | (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.
(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.
(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 $44,450 to $105,200.
(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 $39,410 to $273,470.
(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 $6,500 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 $67,050 to $440,600.
(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 $67,450 to $248,350.
(w) The Wisconsin income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply income brackets ranging from $15,960, to $351,310.
(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 $15,939.
(z) Maryland standard deduction limited to 15% of AGI; Montana, 20% of AGI.
Source: Federation of Tax Administrators ( www.taxadmin.org).
(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.
(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.
(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 $44,450 to $105,200.
(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 $39,410 to $273,470.
(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 $6,500 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 $67,050 to $440,600.
(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 $67,450 to $248,350.
(w) The Wisconsin income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply income brackets ranging from $15,960, to $351,310.
(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 $15,939.
(z) Maryland standard deduction limited to 15% of AGI; Montana, 20% of AGI.
Source: Federation of Tax Administrators ( www.taxadmin.org).