2020 Tax Brackets
For 2020, the Tax Brackets figures are 37% (Top rate), $518,400 (37% rate, single taxpayers), $622,050 (37% rate, married couples) and 28 more figures below.
Each amount is the taxable income above which that rate applies for that filing status. Income up to it is taxed at the rates in the rows below.
| Item | Rate | Single taxpayers | Married couples | Head of household | Married filing separately |
|---|---|---|---|---|---|
| 37% rate | 37% | $518,400 | $622,050 | $518,400 | $311,025 |
| 35% rate | 35% | $207,350 | $414,700 | $207,350 | $207,350 |
| 32% rate | 32% | $163,300 | $326,600 | $163,300 | $163,300 |
| 24% rate | 24% | $85,525 | $171,050 | $85,500 | $85,525 |
| 22% rate | 22% | $40,125 | $80,250 | $53,700 | $40,125 |
| 12% rate | 12% | $9,875 | $19,750 | $14,100 | $9,875 |
| 10% rate | 10% | Applies from the first dollar of taxable income up to the amounts in the row above. | |||
Effective 2020-01-01Source: IR-2019-180 (IRS)Verified 2026-09-03
12% rate, head of household, 22% rate, head of household, 24% rate, head of household, 32% rate, head of household, 35% rate, head of household, 37% rate, head of household, 12% rate, married filing separately, 22% rate, married filing separately, 24% rate, married filing separately, 32% rate, married filing separately, 35% rate, married filing separately, 37% rate, married filing separatelySource: Rev. Proc. 2019-44 (IRS)Verified 2026-09-03
Compared with 2019
| Item | 2019 | 2020 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $510,300 | $518,400 | +$8,100 (+1.6%) |
| 37% rate, married couples | $612,350 | $622,050 | +$9,700 (+1.6%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $204,100 | $207,350 | +$3,250 (+1.6%) |
| 35% rate, married couples | $408,200 | $414,700 | +$6,500 (+1.6%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $160,725 | $163,300 | +$2,575 (+1.6%) |
| 32% rate, married couples | $321,450 | $326,600 | +$5,150 (+1.6%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $84,200 | $85,525 | +$1,325 (+1.6%) |
| 24% rate, married couples | $168,400 | $171,050 | +$2,650 (+1.6%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $39,475 | $40,125 | +$650 (+1.6%) |
| 22% rate, married couples | $78,950 | $80,250 | +$1,300 (+1.6%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $9,700 | $9,875 | +$175 (+1.8%) |
| 12% rate, married couples | $19,400 | $19,750 | +$350 (+1.8%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
| 12% rate, head of household | $13,850 | $14,100 | +$250 (+1.8%) |
| 22% rate, head of household | $52,850 | $53,700 | +$850 (+1.6%) |
| 24% rate, head of household | $84,200 | $85,500 | +$1,300 (+1.5%) |
| 32% rate, head of household | $160,700 | $163,300 | +$2,600 (+1.6%) |
| 35% rate, head of household | $204,100 | $207,350 | +$3,250 (+1.6%) |
| 37% rate, head of household | $510,300 | $518,400 | +$8,100 (+1.6%) |
| 12% rate, married filing separately | $9,700 | $9,875 | +$175 (+1.8%) |
| 22% rate, married filing separately | $39,475 | $40,125 | +$650 (+1.6%) |
| 24% rate, married filing separately | $84,200 | $85,525 | +$1,325 (+1.6%) |
| 32% rate, married filing separately | $160,725 | $163,300 | +$2,575 (+1.6%) |
| 35% rate, married filing separately | $204,100 | $207,350 | +$3,250 (+1.6%) |
| 37% rate, married filing separately | $306,175 | $311,025 | +$4,850 (+1.6%) |
37% rate
35% rate
32% rate
24% rate
22% rate
12% rate
$9,875$622,050
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
Individual taxpayers filing federal income tax returns for tax year 2020 (returns generally filed in 2021)
What changed this year, and why
For tax year 2020, the IRS set seven marginal income tax rates with thresholds adjusted for inflation. These brackets determine the rate applied to the last dollar of taxable income for single filers and married couples filing jointly.
Common questions
- What are the 2020 tax brackets for single filers?
- For single taxpayers in 2020, the rates and their income thresholds are: 10% on income up to $9,875; 12% on income over $9,875; 22% on income over $40,125; 24% on income over $85,525; 32% on income over $163,300; 35% on income over $207,350; and 37% on income over $518,400.
- What are the 2020 tax brackets for married couples filing jointly?
- For married couples filing jointly in 2020, the rates and their income thresholds are: 10% on income up to $19,750; 12% on income over $19,750; 22% on income over $80,250; 24% on income over $171,050; 32% on income over $326,600; 35% on income over $414,700; and 37% on income over $622,050.
- How many tax brackets were there in 2020?
- There were seven tax brackets in 2020: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
The bracket rate is not the rate on all your income
The tax rate schedules show the rate that applies at each income level, but your marginal bracket rate is not the rate applied to all your taxable income. Instead, the tax is computed on slices of income, with each bracket's rate applying only to the portion within that bracket. For example, a single taxpayer reaching $85,525 pays 10% on the first $9,875, 12% on income between $9,875 and $40,125, 22% between $40,125 and $85,525, and so on. A married couple filing jointly reaches the 24% rate at $171,050, the 32% rate at $326,600, the 35% rate at $414,700, and the top 37% rate at $622,050. For a single filer, the 32% rate begins at $163,300, the 35% rate at $207,350, and the top 37% rate at $518,400. The IRS warns not to use the rate schedules to figure your tax; instead, use the Tax Table or Tax Computation Worksheet. Your overall effective rate - total tax divided by total income - is therefore lower than the rate shown in your top bracket.
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax.
Publication 17 (2020), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
Most taxpayers figure their federal income tax using one of two IRS tools. When taxable income falls below $100,000, the taxpayer looks the tax up in the 2020 Tax Table, which lists the exact tax for each narrow income band by filing status. Once taxable income reaches $100,000 or more, the Tax Table ends and the taxpayer must switch to the 2020 Tax Computation Worksheet. The worksheet is organized in sections by filing status (Single, Married filing jointly or Qualifying widow(er), Married filing separately, Head of household) and, for each bracket, tells the taxpayer to multiply income by the rate that applies - such as 24%, 32%, 35%, or the top 37% rate for single taxpayers over $518,400 or married couples over $622,050 - and then subtract a fixed dollar amount the worksheet supplies for that bracket. Both paths feed into the same line of the return. The $100,000 cutoff is therefore the line between looking a number up and computing the tax from the brackets yourself.
$100,000 or over use the Tax Computation Worksheet * This column must also be used by a qualifying widow(er). 2020 Tax Computation Worksheet—Line 16
Publication 17 (2020), Your Federal Income Tax (IRS)
Filing as head of household while still married
A married taxpayer may still qualify to file as head of household if the IRS considers them unmarried on the last day of the tax year. To be considered unmarried, you must meet all of the following tests. First, you must file a separate return - claiming married filing separately, single, or head of household. Second, you must have paid more than half the cost of keeping up your home for the year. Third, your spouse must not have lived in your home during the last 6 months of the tax year; temporary absences due to special circumstances do not break this test. Fourth, your home must have been the main home of your child, stepchild, or foster child for more than half the year. Fifth, you must be able to claim the child as a dependent, though this test is met if the only reason you cannot claim the child is that the noncustodial parent is allowed to do so. Meeting all five tests allows a married person to use the head of household filing status, which generally offers wider brackets and a larger standard deduction than married filing separately.
Your spouse didn't live in your home dur- ing the last 6 months of the tax year.
Publication 17 (2020), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When a married couple files a joint return, both spouses are responsible for the entire tax liability shown on that return, as well as any interest or penalties that the IRS may later assess. This joint and individual responsibility means the IRS can collect the full amount from either spouse, regardless of who earned the income. If one spouse fails to pay the tax owed, the other spouse may be required to pay it. If one spouse underreports income, both spouses can be held liable for the additional tax the IRS determines is due. One spouse may end up paying all of the tax even if the other spouse earned all of the income. For this reason, the publication notes that some couples choose to file separately if one spouse believes the other is not reporting all income, or if one spouse does not want to be responsible for taxes the other may owe.
Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint re- turn.
Publication 17 (2020), Your Federal Income Tax (IRS)
The income these brackets do not tax
The federal tax brackets listed on this page apply to ordinary income - wages, interest, and similar earnings. They do not apply to everything a taxpayer earns. The IRS has special methods for income that falls outside those brackets, and the most common example for individual taxpayers is a net capital gain. Qualified dividends are taxed at the same rates as a net capital gain, which generally means they are taxed at lower rates than ordinary income. When a taxpayer has capital gains or qualified dividends, the regular Tax Table or Tax Computation Worksheet does not produce the correct tax; instead the taxpayer uses a separate worksheet - the Qualified Dividends and Capital Gain Tax Worksheet - which applies the preferential capital-gains rates to that portion of income. Those preferential rates are separate from the ordinary brackets shown here, and the computation pulls them from a different part of the tax code. So the ordinary brackets on this page cover the tax on the rest of a taxpayer's income, while gains and qualified dividends are taxed elsewhere under their own schedule.
• Qualified dividends taxed at the same rates as a net capital gain. See Pub. 550. • Lump-sum distributions. See Pub. 575. • Farming or fishing income. See Schedule J (Form 1040).
Publication 17 (2020), Your Federal Income Tax (IRS)
Which schedule applies is fixed on the last day of the year, not averaged
For federal income tax purposes, a taxpayer's filing status - whether single, married filing jointly, head of household, or another category - is locked in based on circumstances as of December 31, the last day of the calendar tax year for most individuals. A person's marital status, household composition, and other facts that pick the filing schedule are not averaged over the months of the year; the situation that exists on that final day controls for the entire year. For example, someone who marries on December 30 is treated as married for the whole year and must file as married filing jointly or married filing separately, while someone whose spouse died on December 30 is still treated as married for the entire year. This rule means that mid-year changes in family situation do not change which rate schedules and standard deduction amounts apply; only what is true on the last day matters.
Your filing status is determined on the last day of your tax year, which is De- cember 31 for most taxpayers.
Publication 17 (2020), Your Federal Income Tax (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
IR-2019-180 (IRS)
- Top rate
Marginal Rates: For tax year 2020, the top tax rate remains 37%
- 37% rate, single taxpayers
for individual single taxpayers with incomes greater than $518,400
- 37% rate, married couples
($622,050 for married couples filing jointly)
- 35% rate
35%, for incomes over $207,350
- 35% rate, single taxpayers
35%, for incomes over $207,350
- 35% rate, married couples
35%, for incomes over $207,350 ($414,700 for married couples filing jointly)
- 32% rate
32% for incomes over $163,300
- 32% rate, single taxpayers
32% for incomes over $163,300
- 32% rate, married couples
32% for incomes over $163,300 ($326,600 for married couples filing jointly)
- 24% rate
24% for incomes over $85,525
- 24% rate, single taxpayers
24% for incomes over $85,525
- 24% rate, married couples
24% for incomes over $85,525 ($171,050 for married couples filing jointly)
- 22% rate
22% for incomes over $40,125
- 22% rate, single taxpayers
22% for incomes over $40,125
- 22% rate, married couples
22% for incomes over $40,125 ($80,250 for married couples filing jointly)
- 12% rate
12% for incomes over $9,875
- 12% rate, single taxpayers
12% for incomes over $9,875
- 12% rate, married couples
12% for incomes over $9,875 ($19,750 for married couples filing jointly)
- 10% rate
The lowest rate is 10% for incomes of single individuals with incomes of $9,875 or less
Rev. Proc. 2019-44 (IRS)
- 12% rate, head of household
Over $14,100 but $1,410 plus 12% of not over $53,700 the excess over $14,100
- 22% rate, head of household
Over $53,700 but $6,162 plus 22% of not over $85,500 the excess over $53,700
- 24% rate, head of household
Over $85,500 but $13,158 plus 24% of not over $163,300 the excess over $85,500
- 32% rate, head of household
Over $163,300 but $31,830 plus 32% of not over $207,350 the excess over $163,300
- 35% rate, head of household
Over $207,350 but $45,926 plus 35% of not over $518,400 the excess over $207,350
- 37% rate, head of household
Over $518,400 $154,793.50 plus 37% of the excess over $518,400
- 12% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875
- 22% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125
- 24% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125 Over $85,525 but $14,605.50 plus 24% of not over $163,300 the excess over $85,525
- 32% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125 Over $85,525 but $14,605.50 plus 24% of not over $163,300 the excess over $85,525 Over $163,300 but $33,271.50 plus 32% of not over $207,350 the excess over $163,300
- 35% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125 Over $85,525 but $14,605.50 plus 24% of not over $163,300 the excess over $85,525 Over $163,300 but $33,271.50 plus 32% of not over $207,350 the excess over $163,300 Over $207,350 but $47,367.50 plus 35% of not over $311,025 the excess over $207,350
- 37% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125 Over $85,525 but $14,605.50 plus 24% of not over $163,300 the excess over $85,525 Over $163,300 but $33,271.50 plus 32% of not over $207,350 the excess over $163,300 Over $207,350 but $47,367.50 plus 35% of not over $311,025 the excess over $207,350 Over $311,025 $83,653.75 plus 37% of the excess over $311,025