2021 individual income tax rate schedules

Tax rate Regular tax brackets
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
10% $0 - $9,950 $0 - $14,200 $0 - $19,900 $0 - $9,950
12% $9,951 - $40,525 $14,201 - $54,200 $19,901 - $81,050 $9,951 - $40,525
22% $40,526 - $86,375 $54,201 - $86,350 $81,051 - $172,750 $40,526 - $86,375
24% $86,376 - $164,925 $86,351 - $164,900 $172,751 - $329,850 $86,376 - $164,925
32% $164,926 - $209,425 $164,901 - $209,400 $329,851 - $418,850 $164,926 - $209,425
35% $209,426 - $523,600 $209,401 - $523,600 $418,851 - $628,300 $209,426 - $314,150
37% Over $523,600 Over $523,600 Over $628,300 Over $314,150
Tax rate AMT brackets
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
26% $0 - $199,900 $0 - $199,900 $0 - $199,900 $0 - $99,950
28% Over $199,900 Over $199,900 Over $199,900 Over $99,950
  AMT exemptions
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
Amount $73,600 $73,600 $114,600 $57,300
Phaseout1 $523,600 - $818,000 $523,600 - $818,000 $1,047,200 - $1,505,600 $523,600 - $752,800

1 The AMT income ranges over which the exemption phases out and only a partial exemption is available. The exemption is completely phased out if AMT income exceeds the top of the applicable range.

Note: Consult your tax advisor for AMT rates and exemptions for children subject to the “kiddie tax.”