2019 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 - $9,700 $0 - $13,850 $0 - $19,400 $0 - $9,700
12% $9,701 - $39,475 $13,851 - $52,850 $19,401 - $78,950 $9,701 - $39,475
22% $39,476 - $84,200 $52,851 - $84,200 $78,951 - $168,400 $39,476 - $84,200
24% $84,201 - $160,725 $84,201 - $160,700 $168,401 - $321,450 $84,201 - $160,725
32% $160,726 - $204,100 $160,701 - $204,100 $321,451 - $408,200 $160,726 - $204,100
35% $204,101 - $510,300 $204,101 - $510,300 $408,201 - $612,350 $204,101 - $306,175
37% Over $510,300 Over $510,300 Over $612,350 Over $306,175
Tax rate AMT brackets
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
26% $0 - $194,800 $0 - $194,800 $0 - $194,800 $0 - $97,400
28% Over $194,800 Over $194,800 Over $194,800 Over $97,400
  AMT exemptions
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
Amount $71,700 $71,700 $111,700 $55,850
Phaseout1 $510,300 - $797,100 $510,300 - $797,100 $1,020,600 - $1,467,400 $510,300 - $733,700

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.”