Single std. deduction
$6,200
Tax year 2014Pre-TCJA schedule
2014 Federal Tax Brackets
39.6% top rate · $6,200 single standard deduction · $12,400 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2014
MFJ std. deduction
$12,400
Top marginal rate
39.6%
SS wage base
$117,000
What stood out in 2014
Inflation adjustments to brackets and standard deduction. Personal exemption $3,950.
- Rate schedule
- Pre-TCJA schedule
- Personal exemption
- $3,950
- HOH std. deduction
- $9,100
Versus 2013: single standard deduction rose by $100. Compare 2013 vs 2014
2014 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $6,200
| Taxable income | Rate |
|---|---|
| $0 to $9,075 | 10% |
| Over $9,075 to $36,900 | 15% |
| Over $36,900 to $89,350 | 25% |
| Over $89,350 to $186,350 | 28% |
| Over $186,350 to $405,100 | 33% |
| Over $405,100 to $406,750 | 35% |
| Over $406,750 | 39.6% |
$0 to $9,07510%
Over $9,075 to $36,90015%
Over $36,900 to $89,35025%
Over $89,350 to $186,35028%
Over $186,350 to $405,10033%
Over $405,100 to $406,75035%
Over $406,75039.6%
Married filing jointly
Std. deduction $12,400
| Taxable income | Rate |
|---|---|
| $0 to $18,150 | 10% |
| Over $18,150 to $73,800 | 15% |
| Over $73,800 to $148,850 | 25% |
| Over $148,850 to $226,850 | 28% |
| Over $226,850 to $405,100 | 33% |
| Over $405,100 to $457,600 | 35% |
| Over $457,600 | 39.6% |
$0 to $18,15010%
Over $18,150 to $73,80015%
Over $73,800 to $148,85025%
Over $148,850 to $226,85028%
Over $226,850 to $405,10033%
Over $405,100 to $457,60035%
Over $457,60039.6%
Head of household
Std. deduction $9,100
| Taxable income | Rate |
|---|---|
| $0 to $12,950 | 10% |
| Over $12,950 to $49,400 | 15% |
| Over $49,400 to $127,550 | 25% |
| Over $127,550 to $206,600 | 28% |
| Over $206,600 to $405,100 | 33% |
| Over $405,100 to $432,200 | 35% |
| Over $432,200 | 39.6% |
$0 to $12,95010%
Over $12,950 to $49,40015%
Over $49,400 to $127,55025%
Over $127,550 to $206,60028%
Over $206,600 to $405,10033%
Over $405,100 to $432,20035%
Over $432,20039.6%
Education
How to use the 2014 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2014 standard deduction ($6,200 single or $12,400 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2014 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($117,000) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2014, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2014 schedule was, not as a filing estimate.
$50,000 taxable
$8,356
ordinary federal income tax
$100,000 taxable
$21,176
ordinary federal income tax
$250,000 taxable
$66,358
ordinary federal income tax
Estimate take-home under supported tax years
These 2014 figures are IRS/CRS reference tables. Live US calculator engines on this site cover 2020–2026; open a supported year (or the current calculator) for a full paycheck estimate.
Open US calculatorRelated tax years
FAQs for 2014
2014 used a seven-bracket schedule with a top rate of 39.6% (pre-tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $6,200. Married filing jointly: $12,400. Head of household: $9,100. Married filing separately: $6,200.
39.6% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,075.
Yes. The personal exemption was $3,950 per person (subject to phaseout for high-AGI taxpayers).
$117,000. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $8,356 on $50,000 and $21,176 on $100,000 of taxable income, using only the 2014 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($6,200 single / $12,400 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Inflation adjustments to brackets and standard deduction. Personal exemption $3,950. The single standard deduction moved from $6,100 to $6,200.
Use the 2013 vs 2014 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2015 used a 39.6% top rate and a $6,300 single standard deduction. Open the 2015 profile or compare 2014 vs 2015.
Not yet for 2014. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2014 brackets and deductions.
IRS Rev. Proc. 2013-35 (via CRS RL34498). Cross-check older years in CRS RL34498.