Federal Income Tax Tables

2016

SINGLE
Taxable Income Tax Rate
$0 – $9,275 10%
$9,276 – $37,650 15%
$37,651 – $91,150 25%
$91,151 – $190,150 28%
$190,151 – $413,350 33%
$413,351 – $415,050 35%
$415,051 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Single phase out AGI1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$259,400
Standard Deductions
Single $6,300
Additional Deduction (If Blind or Age 65+)
Single $1,550
1AGI = Adjusted Gross Income​
MARRIED FILING SEPARATELY
Taxable Income Tax Rate
$0 – $9,275 10%
$9,276 – $37,650 15%
$37,651 – $75,950 25%
$75,951 – $115,725 28%
$115,726 – $206,675 33%
$206,676 – $233,475 35%
$233,476 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Married Filing Separately phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$154,950
Standard Deductions
Married Filing Separately $6,300
Additional Deduction (If Blind or Age 65+)
Married $1,250
1AGI = Adjusted Gross Income​
MARRIED FILING JOINTLY
Taxable Income Tax Rate
$0 – $18,550 10%
$18,551 – $75,300 15%
$75,301 – $151,900 25%
$151,901 – $231,450 28%
$231,451 – $413,350 33%
$413,351 – $466,950 35%
$466,951 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Married Filing Jointly phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$311,300
Standard Deductions
Married Filing Jointly $12,600
Additional Deduction (If Blind or Age 65+)
Married $1,250
1AGI = Adjusted Gross Income​
HEAD OF HOUSEHOLD
Taxable Income Tax Rate
$0 – $13,250 10%
$13,251 – $50,400 15%
$50,401 – $130,150 25%
$130,151 – $210,800 28%
$210,801 – $413,350 33%
$413,351 – $441,000 35%
$441,001 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Head of Household phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$284,050
Standard Deductions
Head of Household $9,300
Additional Deduction (If Blind or Age 65+)
Head of Household $1,550
1 AGI = Adjusted Gross Income
TRUSTS & ESTATES
Taxable Income Tax Rate
$0 – $2,550 15%
$2,551 – $5,950 25%
$5,951 – $9,050 28%
$9,051 – $12,400 33%
$12,401 + 39.6%
CORPORATIONS
Taxable Income Tax Rate
$0 – $50,000 15%
$50,001 – $75,000 25%
$75,001 – $100,000 34%
$100,001 – $335,000 39%
$335,001 – $10,000,000 34%
$10,000,001 – $15,000,000 35%
$15,000,001 – $18,333,333 38%
$18,333,334 + 35%

2017

SINGLE
Taxable Income Tax Rate
$0 – $9,325 10%
$9,326 – $37,950 15%
$37,951 – $91,900 25%
$91,901 – $191,650 28%
$191,651 – $416,700 33%
$416,701 – $470,700 35%
$470,701 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Single phase out AGI1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$261,500
Standard Deductions
Single $6,350
Additional Deduction (If Blind or Age 65+)
Single $1,550
1AGI = Adjusted Gross Income​
MARRIED FILING SEPARATELY
Taxable Income Tax Rate
$0 – $9,325 10%
$9,326 – $37,950 15%
$37,951 – $76,550 25%
$76,551 – $116,675 28%
$116,676 – $208,350 33%
$208,351 – $235,350 35%
$235,351 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Married Filing Separately phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$156,900
Standard Deductions
Married Filing Separately $6,350
Additional Deduction (If Blind or Age 65+)
Married $1,250
1AGI = Adjusted Gross Income
MARRIED FILING JOINTLY
Taxable Income Tax Rate
$0 – $18,650 10%
$18,651 – $75,900 15%
$75,901 – $153,100 25%
$153,101 – $233,350 28%
$233,351 – $416,700 33%
$416,701 – $470,700 35%
$470,701+ 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Married Filing Jointly phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$313,800
Standard Deductions
Married Filing Jointly $12,700
Additional Deduction (If Blind or Age 65+)
Married $1,250
1AGI = Adjusted Gross Income​
HEAD OF HOUSEHOLD
Taxable Income Tax Rate
$0 – $13,350 10%
$13,351 – $50,800 15%
$50,801 – $131,200 25%
$131,201 – $212,500 28%
$212,501 – $416,700 33%
$416,701 – $444,550 35%
$444,551 + 39.6%
Exemptions (Subject to phase out)
Personal Exemption Amount $4,050
Head of Household phase out 1
(for each $2,500 of AGI1 over threshold, exemptions reduce 2%)
$287,650
Standard Deductions
Head of Household $9,350
Additional Deduction (If Blind or Age 65+)
Head of Household $1,550
1AGI = Adjusted Gross Income
TRUSTS & ESTATES
Taxable Income Tax Rate
$0 – $2,550 15%
$2,551 – $6,000 25%
$6,001 – $9,150 28%
$9,151 – $12,500 33%
$12,501 + 39.6%
CORPORATIONS
Taxable Income Tax Rate
$0 – $50,000 15%
$50,001 – $75,000 25%
$75,001 – $100,000 34%
$100,001 – $335,000 39%
$335,001 – $10,000,000 34%
$10,000,001 – $15,000,000 35%
$15,000,001 – $18,333,333 38%
$18,333,334 + 35%
The information presented here is not intended to be a comprehensive analysis. Cherry Bekaert Benefits Consulting, LLC is a benefits advisory firm and does not provide tax or legal advice. Individuals or Employers should consult with qualified legal and/or tax counsel for guidance in respect of matters of law, tax and related regulation.

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