| 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 |