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Individual Income Tax Planning  2019 Federal Income Tax Rate Schedules

 2018 Federal Income Tax Rate Schedules  Business Planning  Education Planning  

Protection Planning  Estate Planning  Government Benefits  Retirement Planning  Investment Planning

2018 Federal Income Tax Rate Schedules

(Individuals, Trusts, and Estates)

Single taxpayers

If taxable income is:Your tax is:
Not over $9,52510% of taxable income
Over $9,525 to $38,700$952.50 + 12% of the excess over $9,525
Over $38,700 to $82,500$4,453.50 + 22% of the excess over $38,700
Over $82,500 to $157,500$14,089.50 + 24% of the excess over $82,500
Over $157,500 to $200,000$32,089.50 + 32% of the excess over $157,500
Over $200,000 to $500,000$45,689.50 + 35% of the excess over $200,000
Over $500,000$150,689.50 + 37% of the excess over $500,000


Married filing jointly and surviving spouses

If taxable income is:Your tax is:
Not over $19,05010% of taxable income
Over $19,050 to $77,400$1,905 + 12% of the excess over $19,050
Over $77,400 to $165,000$8,907 + 22% of the excess over $77,400
Over $165,000 to $315,000$28,179 + 24% of the excess over $165,000
Over $315,000 to $400,000$64,179 + 32% of the excess over $315,000
Over $400,000 to $600,000$91,379 + 35% of the excess over $400,000
Over $600,000$161,379 + 37% of the excess over $600,000


Married individuals filing separately

If taxable income is:Your tax is:
Not over $9,52510% of taxable income
Over $9,525 to $38,700$952.50 + 12% of the excess over $9,525
Over $38,700 to $82,500$4,453.50 + 22% of the excess over $38,700
Over $82,500 to $157,500$14,089.50 + 24% of the excess over $82,500
Over $157,500 to $200,000$32,089.50 + 32% of the excess over $157,500
Over $200,000 to $300,000$45,689.50 + 35% of the excess over $200,000
Over $300,000$80,689.50 + 37% of the excess over $300,000


Heads of household

If taxable income is:Your tax is:
Not over $13,60010% of taxable income
Over $13,600 to $51,800$1,360 + 12% of the excess over $13,600
Over $51,800 to $82,500$5,944 + 22% of the excess over $51,800
Over $82,500 to $157,500$12,698 + 24% of the excess over $82,500
Over $157,500 to $200,000$30,698 + 32% of the excess over $157,500
Over $200,000 to $500,000$44,298 + 35% of the excess over $200,000
Over $500,000$149,298 + 37% of the excess over $500,000


Trusts and estates

If taxable income is:Your tax is:
Not over $2,55010% of taxable income
Over $2,550 to $9,150$255 + 24% of the excess over $2,550
Over $9,150 to $12,500$1,839 + 35% of the excess over $9,150
Over $12,500$3,011.50 + 37% of the excess over $12,500


Individual Income Tax Planning  2019 Federal Income Tax Rate Schedules

 2018 Federal Income Tax Rate Schedules  Business Planning  Education Planning  

Protection Planning  Estate Planning  Government Benefits  Retirement Planning  Investment Planning

This information was prepared by Broadridge Investor Communication Solutions, Inc. and has been made available for Voya Financial Advisors’ representatives for distribution to the public for educational information only. Broadridge Investor Communication Solutions, Inc. is not affiliated with nor controlled by Voya Financial Advisors. The opinions/views expressed within are that of Broadridge Investor Communication Solutions, Inc. and do not necessarily reflect those of Voya Financial Advisors or its representatives. In addition, they are not intended to provide specific advice or recommendations for any individual. Neither Voya Financial Advisors nor its representatives provide tax or legal advice. You should consult with your financial professional, attorney, accountant or tax advisor regarding your individual situation prior to making any investment decisions.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2019.