Single std. deduction
$12,200
Tax year 2019TCJA schedule
2019 Federal Tax Brackets
37% top rate · $12,200 single standard deduction · $24,400 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2019
MFJ std. deduction
$24,400
Top marginal rate
37%
SS wage base
$132,900
What stood out in 2019
First full inflation adjustment under the TCJA rate schedule.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $18,350
Versus 2018: single standard deduction rose by $200. Compare 2018 vs 2019
2019 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 $12,200
| Taxable income | Rate |
|---|---|
| $0 to $9,700 | 10% |
| Over $9,700 to $39,475 | 12% |
| Over $39,475 to $84,200 | 22% |
| Over $84,200 to $160,725 | 24% |
| Over $160,725 to $204,100 | 32% |
| Over $204,100 to $510,300 | 35% |
| Over $510,300 | 37% |
$0 to $9,70010%
Over $9,700 to $39,47512%
Over $39,475 to $84,20022%
Over $84,200 to $160,72524%
Over $160,725 to $204,10032%
Over $204,100 to $510,30035%
Over $510,30037%
Married filing jointly
Std. deduction $24,400
| Taxable income | Rate |
|---|---|
| $0 to $19,400 | 10% |
| Over $19,400 to $78,950 | 12% |
| Over $78,950 to $168,400 | 22% |
| Over $168,400 to $321,450 | 24% |
| Over $321,450 to $408,200 | 32% |
| Over $408,200 to $612,350 | 35% |
| Over $612,350 | 37% |
$0 to $19,40010%
Over $19,400 to $78,95012%
Over $78,950 to $168,40022%
Over $168,400 to $321,45024%
Over $321,450 to $408,20032%
Over $408,200 to $612,35035%
Over $612,35037%
Head of household
Std. deduction $18,350
| Taxable income | Rate |
|---|---|
| $0 to $13,850 | 10% |
| Over $13,850 to $52,850 | 12% |
| Over $52,850 to $84,200 | 22% |
| Over $84,200 to $160,700 | 24% |
| Over $160,700 to $204,100 | 32% |
| Over $204,100 to $510,300 | 35% |
| Over $510,300 | 37% |
$0 to $13,85010%
Over $13,850 to $52,85012%
Over $52,850 to $84,20022%
Over $84,200 to $160,70024%
Over $160,700 to $204,10032%
Over $204,100 to $510,30035%
Over $510,30037%
Education
How to use the 2019 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2019 standard deduction ($12,200 single or $24,400 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 2019 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($132,900) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2019, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2019 schedule was, not as a filing estimate.
$50,000 taxable
$6,859
ordinary federal income tax
$100,000 taxable
$18,175
ordinary federal income tax
$250,000 taxable
$62,694
ordinary federal income tax
Estimate take-home under supported tax years
These 2019 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 2019
2019 used a seven-bracket schedule with a top rate of 37% (tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $12,200. Married filing jointly: $24,400. Head of household: $18,350. Married filing separately: $12,200.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,700.
No. The personal exemption was suspended under TCJA for 2019 (amount shown as $0).
$132,900. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,859 on $50,000 and $18,175 on $100,000 of taxable income, using only the 2019 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($12,200 single / $24,400 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
First full inflation adjustment under the TCJA rate schedule. The single standard deduction moved from $12,000 to $12,200.
Use the 2018 vs 2019 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2020 used a 37% top rate and a $12,400 single standard deduction. Open the 2020 profile or compare 2019 vs 2020.
Not yet for 2019. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2019 brackets and deductions.
IRS Rev. Proc. 2018-57 (via CRS RL34498). Cross-check older years in CRS RL34498.