U.S. Federal Tax Rates for the 2010 Tax Year

Tax rates have changed a bit since 2010

US Tax Day
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Tax rates increase progressively as income increases. They apply only to income in each tax bracket range, and they apply only to taxable ordinary income—what's left after you take above-the-line adjustments, itemized deductions, or the standard deduction. Taxable income is usually less than your total income.

Capital gains income can be taxed at different tax rates that might be lower or higher the ordinary income tax rates.

Taxes on capital gains are generally calculated separately.

How to Read These Tax Rate Charts

First, find your filing status, then find your income level. For example, a single person earning $50,000 would be in the 25% tax bracket in 2010. She would pay federal income tax of $4,681.25 plus 25% on her income over $34,000. The $4,681.25 covers taxes calculated on income that falls in the 10% and 15% brackets. The 25% amount covers taxes calculated on income only within the 25% bracket.

Single Filing Status

Tax Rate Schedule X, Internal Revenue Code section 1(c) set the following rates for single filers

  • 10% on income between $0 and $8,375
  • 15% on the income between $8,375 and $34,000; plus $837.50
  • 25% on the income between $34,000 and $82,400; plus $4,681.25
  • 28% on the income between $82,400 and $171,850; plus $16,781.25
  • 33% on the income between $171,850 and $373,650; plus $41,827.25
  • 35% on the income over $373,650; plus $108,421.25

    Married Filing Jointly or Qualifying Widow(er) Filing Status

    Tax Rate Schedule Y-1, Internal Revenue Code section 1(a) applied to those who were married filing jointly, as well as qualifying widow(er)s

    • 10% on the income between $0 and $16,750
    • 15% on the income between $16,750 and $68,000; plus $1,675
    • 25% on the income between $68,000 and $137,300; plus $9,362.50
    • 28% on the income between $137,300 and $209,250; plus $26,687.50
    • 33% on the income between $209,250 and $373,650; plus $46,833.50
    • 35% on the income over $373,650; plus $101,085.50

    Married Filing Separately Filing Status

    Tax brackets for married taxpayers filing separate returns were set by Tax Rate Schedule Y-2, Internal Revenue Code section 1(d). 

    • 10% on the income between $0 and $8,375
    • 15% on the income between $8,375 and $34,000; plus $837.50
    • 25% on the income between $34,000 and $68,650; plus $4,681.25
    • 28% on the income between $68,650 and $104,625; plus $13,343.75
    • 33% on the income between $104,625 and $186,825; plus $23,416.75
    • 35% on the income over $186,825; plus $50,542.75

    Head of Household Filing Status

    Tax Rate Schedule Z, Internal Revenue Code section 1(b) set rates for those who qualified for the head of household filing status. 

    • 10% on the income between $0 and $11,950
    • 15% on the income between $11,950 and $45,550; plus $1,195
    • 25% on the income between $45,550 and $117,650; plus $6,235
    • 28% on the income between $117,650 and $190,550; plus $24,260
    • 33% on the income between $190,550 and $373,650; plus $44,672
    • 35% on the income over $373,650; plus $105,095

      How Marginal Tax Rates are Used

      Individuals can use tax rate schedules in a number of ways to help plan their finances. You can figure out how much tax you'll pay on extra income you earn. For example, extra income would be taxed at 25% until his total income reaches the next 28% tax bracket. Then income over that threshold would be taxed at 28%.

      Alternatively, you can use tax rates to figure out how much tax you'll save by increasing your deductions. A taxpayer in the 28% 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 are 2010 tax rates and brackets. They do not apply in later years. The Tax Cuts and Jobs Act altered rates and their corresponding income thresholds somewhat significantly beginning in 2018. 

      Source: Internal Revenue Service, Revenue Procedure 2009-50