Federal Income Tax Rates for the Year 2011

The 2011 Federal Tax Table

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The 2011 federal tax table remained the same as it was in 2010, thanks to the Tax Relief Act of 2010. This legislation extended the same tax rates to apply in years 2011 and 2012. 

Six Tax Rates in 2011 

There were six tax rates in 2011: 

  • 10 percent 
  • 15 percent 
  • 25 percent 
  • 28 percent 
  • 33 percent 
  • 35 percent 

The tax rates for 2011 were scheduled to change as follows until the Tax Relief Act was passed:

  • The 10 percent rate would have been collapsed into the 15 percent rate.
  • The 25 percent rate would have become 28 percent.
  • The 28 percent rate would have become 31 percent.
  • The 33 percent rate would have become 36 percent. 
  • The 35 percent rate would have become 39.6 percent.

These tax rate changes were to take effect beginning in 2013 absent further legislation, but they ended up remaining largely the same with just one change: An additional rate of 39.6 percent was added applicable to incomes of more than $400,000 for single filers and $450,000 for married taxpayers filing joint returns. 

Income tax rates for various filing statuses in 2011 are as follows: 

Single Filing Status

[Tax Rate Schedule X, Internal Revenue Code section 1(c)]

  • 10 percent on taxable income from $0 to $8,500, plus
  • 15 percent on taxable income over $8,500 to $34,500, plus
  • 25 percent on taxable income over $34,500 to $83,600, plus
  • 28 percent on taxable income over $83,600 to $174,400, plus
  • 33 percent on taxable income over $174,400 to $379,150, plus
  • 35 percent on taxable income over $379,150.

Married Filing Jointly or Qualifying Widow(er) Filing Status

[Tax Rate Schedule Y-1, Internal Revenue Code section 1(a)]

  • 10 percent on taxable income from $0 to $17,000, plus
  • 15 percent on taxable income over $17,000 to $69,000, plus
  • 25 percent on taxable income over $69,000 to $139,350, plus
  • 28 percent on taxable income over $139,350 to $212,300, plus
  • 33 percent on taxable income over $212,300 to $379,150, plus
  • 35 percent on taxable income over $379,150.

Married Filing Separately Filing Status

[Tax Rate Schedule Y-2, Internal Revenue Code section 1(d)]

  • 10 percent on taxable income from $0 to $8,500, plus
  • 15 percent on taxable income over $8,500 to $34,500, plus
  • 25 percent on taxable income over $34,500 to $69,675, plus
  • 28 percent on taxable income over $69,675 to $106,150, plus
  • 33 percent on taxable income over $106,150 to $189,575, plus
  • 35 percent on taxable income over $189,575.

Head of Household Filing Status

[Tax Rate Schedule Z, Internal Revenue Code section 1(b)]

  • 10 percent on taxable income from $0 to $12,150, plus
  • 15 percent on taxable income over $12,150 to $46,250, plus
  • 25 percent on taxable income over $46,250 to $119,400, plus
  • 28 percent on taxable income over $119,400 to $193,350, plus
  • 33 percent on taxable income over $193,350 to $379,150, plus
  • 35 percent on taxable income over $379,150.

    How Marginal Tax Rates are Used

    Individuals can use the tax rate schedules in a number of ways to help plan their finances. You can use these brackets to figure out how much tax you will pay on extra income you earn. A taxpayer in the 25-percent bracket is taxed at that rate until he reaches the next tax bracket.

    Alternatively, you can figure out how much tax you will save by increasing your deductions. A taxpayer in the 28-percent tax bracket would save 28 cents in federal tax for every dollar spent on a tax-deductible expense such as mortgage interest or charity.

    Note: These tax rate schedules are provided for tax planning purposes. To compute your actual income tax, please see the tax tables found in the 2011 Instructions for Form 1040 (pdf).

    Source: The official tax brackets for 2011 were published by the Internal Revenue Service in Revenue Procedure 2011-12

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