2012 Federal Tax Brackets

These tables can help you estimate your tax bill

For single taxpayers

If taxable income is over: But not over: The tax is:
$0 $8,700 10% of the amount over $0
$8,700 $35,350 $870 plus 15% of the excess over $8,700
$35,350 $85,650 $4,867.50 plus 25% of the excess over $35,350
$85,650 $178,650 $17,442.50 plus 28% of the excess over $85,650
$178,650 $388,350 $43,482.50 plus 33% of the excess over $178,650
$388,350 no limit $112,683.50 plus 35% of the excess over $388,350
Standard deduction: $5,950    

Married individuals filing joint returns and surviving spouses

If taxable income is over: But not over: The tax is:
$0 $17,400 10% of the amount over $0
$17,400 $70,700 $1,740 plus 15% of the excess over $17,400
$70,700 $142,700 $9,930 plus 25% of the excess over $70,700
$142,700 $217,450 $27,930 plus 28% of the excess over $142,700
$217,450 $388,350 $48,860 plus 33% of the excess over $217,450
$388,350 no limit $105,257 plus 35% of the excess over $388,350
Standard deduction: $11,900    

For married couples filing separately

If taxable income is over: But not over: The tax is:
$0 $8,700 10% of the amount over $0
$8,700 $35,350 $870 plus 15% of the excess over $8,700
$35,350 $71,350 $4,867.50 plus 25% of the excess over $35,350
$71,350 $108,725 $13,867.50 plus 28% of the excess over $71,350
$108,725 $194,175 $24,332.50 plus 33% of the excess over $108,725
$194,175 no limit $52,531 plus 35% of the excess over $194,175
Standard deduction: $5,950    

For heads of households

If taxable income is over: But not over: The tax is:
$0 $12,400 10% of the amount over $0
$12,400 $47,350 $1,400 plus 15% of the excess over $12,400
$47,350 $122,300 $6,642.50 plus 25% of the excess over $47,350
$122,300 $198,050 $25,380 plus 28% of the excess over $122,300
$198,050 $388,350 $46,590 plus 33% of the excess over $198,050
$388,350 no limit $104,892.50 plus 35% of the amount over $372,950
Standard deduction: $8,700