2025 Tax Rate Tables
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0.00 – $11,925.00 | $0.00 – $23,850.00 | $0.00 – $17,000.00 |
| 12% | $11,925.01 – $48,475.00 | $23,850.01 – $96,950.00 | $17,000.01 – $64,850.00 |
| 22% | $48,475.01 – $103,350.00 | $96,950.01 – $206,700.00 | $64,850.01 – $103,350.00 |
| 24% | $103,350.01 – $197,300.00 | $206,700.01 – $394,600.00 | $103,350.01 – $197,300.00 |
| 32% | $197,300.01 – $250,525.00 | $394,600.01 – $501,050.00 | $197,300.01 – $250,500.00 |
| 35% | $250,525.01 – $626,350.00 | $501,050.01 – $751,600.00 | $250,500.01 – $626,350.00 |
| 37% | $626,350.01 and above | $751,600.01 and above | $626,350.01 and above |
2025 Standard Deduction
| Filing Status | Deduction Amount |
|---|---|
| Single | $15,000.00 |
| Married Filing Jointly | $30,000.00 |
| Head of Household | $22,500.00 |
Head of Household | This is not necessarily a self-explanatory title. There are advantages compared to filing as single if you meet the requirements. You must be unmarried or considered unmarried meaning you are single, divorced, or legally separated on the last day of the tax year. You must have paid more than half the cost of maintaining a home which includes rent, mortgage, real estate taxes, home insurance, repairs, utilities, food, etc. It does not include personal expenses such as clothing or education. Also, you have a qualifying person living with you in the home for more than half the year which is your child, grandchild, stepchild, adopted child, parents, or other relatives depending on requirements met.
Filing Status | For single and married filers, what determines your status is if you are single or married on the last day of the year only. There’s no requirement for how long you are or are not single or married. It’s only what your status is on December 31st of that tax year.