Tax Rates for the 2010 Tax Year

Federal income tax brackets for 2010

US Tax Day
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Below are the federal tax rates on ordinary income for the year 2010. Tax rates progressively increase as income increases. The tax rates apply only to the income in each tax bracket range. Tax rates apply only to taxable income. Non-taxable income encompasses tax-free interest on municipal bonds, above-the-line adjustments, itemized deductions or the standard deduction, and personal exemptions. Taxable income is usually less than your total income.

Capital gain income might be taxed at different tax rates. That could be lower or higher the ordinary income tax rates. Taxes are capital gains are generally calculated separately.

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 2010 Instructions for Form 1040 (pdf).

How to read these tax rate charts. First, find your filing status. Second, find your income level. A single person making $50,000 would be in the 25% tax bracket, for example. On this income, the person would pay federal income tax of $4,681.25 plus 25% on the income over $34,000. The $4,681.25 amount 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)]
  • 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)]
    • 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 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)]
    • 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 the tax rate schedules in a number of ways to help plan their finances. You can use these tax rates to figure out how much tax you will pay on extra income you earn. For a taxpayer in the 25% tax bracket, extra income will be taxed at that rate until the taxpayer reaches the next tax bracket.

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

    Source: Internal Revenue Service, Revenue Procedure 2009-50 (pdf).