Tax Rates

Tax Rate	2017 Taxable Income	2016 Taxable Income
10%	$0 – $18,650	$0 – $18,550
15%	$18,651 – $75,900	$18,551 – $75,300
25%	$75,901 – $153,100	$75,301 – $151,900
28%	$153,101 – $233,350	$151,901 – $231,450
33%	$233,351 – $416,700	$231,451 – $413,350
35%	$416,701 – $470,700	$413,351 – $466,950
39.6%	$470,701+	$466,951+

Unmarried Individuals (Other Than Surviving Spouses and Heads of Households)

Tax Rate	2017 Taxable Income	2016 Taxable Income
10%	$0 – $9,325	$0 – $9,275
15%	$9,326 – $37,950	$9,276 – $37,650
25%	$37,951 – $91,900	$37,651 – $91,150
28%	$91,901 – $191,650	$91,151 – $190,150
33%	$191,651 – $416,700	$190,151 – $413,350
35%	$416,701 – $418,400	$413,351 – $415,050
39.6%	$418,401+	$415,051+

Head of Household

Tax Rate	2017 Taxable Income	2016 Taxable Income
10%	$0 – $13,350	$0 – $13,250
15%	$13,351 – $50,800	$13,251 – $50,400
25%	$50,801 – $131,200	$50,401 – $130,150
28%	$131,201 – $212,500	$130,151 – $210,800
33%	$212,501 – $416,700	$210,801 – $413,350
35%	$416,701 – $444,550	$413,351 – $441,000
39.6%	$444,551+	$441,001+

Married Individuals Filing Separate Returns

Tax Rate	2017 Taxable Income	2016 Taxable Income
10%	$0 – $9,325	$0 – $9,275
15%	$9,326 – $37,950	$9,276 – $37,650
25%	$37,951 – $76,550	$37,651 – $75,950
28%	$76,551 – $116,675	$75,951 – $115,725
33%	$116,676 – $208,350	$115,726 – $206,675
35%	$208,351 – $235,350	$206,676 – $233,475
39.6%	$235,351+	$233,476+

Standard Deduction Amounts

Filing Status	2017	2016	Increase
Married Filing Jointly (& Surviving Spouse)	$12,700	$12,600	$100
Married Filing Separately	$6,350	$6,300	$50
Single	$6,350	$6,300	$50
Head of Household	$9,350	$9,300	$50

Standard Deduction for Dependents

2017	2016	Increase
$1,050	$1,050	$0

Personal Exemption Amounts

2017	2016	Increase
$4,050	$4,050	$0

Gift Tax Exclusion

2017	2016	Increase
$14,000	$14,000	$0