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Tax Rates for the 2011 Tax Year

Federal income tax brackets for 2011

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2011 Tax Rates

For the year 2011, the same tax rates that applied in 2010 have been extended to apply to the years 2011 and 2012. The Tax Relief Act of 2010 temporarily extends the existing tax rate structure for two more years. Tax rates will change in the year 2013 unless new legislation is passed. For 2011, there will be six tax rates of:
  • 10%,
  • 15%,
  • 25%,
  • 28%,
  • 33%, and
  • 35%.
Until the Tax Relief Act was passed, the tax rates for 2011 were scheduled to change as follows: the 10% rate would have been collapsed into the 15% rate; the 25% rate would have become 28%, the 28% rate would have become 31%, the 33% rate would have become 36%, and the 35% rate would have become 39.6%. These tax rate changes will take effect beginning in 2013 absent further legislation.

Capital gain income might be taxed at different rates. There are special capital gains tax rates for dividends, long-term investments, collectibles, and certain types of real estate.

Note: These tax rate schedules are provided for tax planning purposes. To compute your actual income tax, please see the 2011 instructions for Form 1040 and the 2011 Tax Tables.

Single Filing Status

[Tax Rate Schedule X, Internal Revenue Code section 1(c)]
  • 10% on taxable income from $0 to $8,500, plus
  • 15% on taxable income over $8,500 to $34,500, plus
  • 25% on taxable income over $34,500 to $83,600, plus
  • 28% on taxable income over $83,600 to $174,400, plus
  • 33% on taxable income over $174,400 to $379,150, plus
  • 35% on taxable income over $379,150.

Married Filing Jointly or Qualifying Widow(er) Filing Status

[Tax Rate Schedule Y-1, Internal Revenue Code section 1(a)]
  • 10% on taxable income from $0 to $17,000, plus
  • 15% on taxable income over $17,000 to $69,000, plus
  • 25% on taxable income over $69,000 to $139,350, plus
  • 28% on taxable income over $139,350 to $212,300, plus
  • 33% on taxable income over $212,300 to $379,150, plus
  • 35% on taxable income over $379,150.

Married Filing Separately Filing Status

[Tax Rate Schedule Y-2, Internal Revenue Code section 1(d)]
  • 10% on taxable income from $0 to $8,500, plus
  • 15% on taxable income over $8,500 to $34,500, plus
  • 25% on taxable income over $34,500 to $69,675, plus
  • 28% on taxable income over $69,675 to $106,150, plus
  • 33% on taxable income over $106,150 to $189,575, plus
  • 35% on taxable income over $189,575.

Head of Household Filing Status

[Tax Rate Schedule Z, Internal Revenue Code section 1(b)]
  • 10% on taxable income from $0 to $12,150, plus
  • 15% on taxable income over $12,150 to $46,250, plus
  • 25% on taxable income over $46,250 to $119,400, plus
  • 28% on taxable income over $119,400 to $193,350, plus
  • 33% on taxable income over $193,350 to $379,150, plus
  • 35% on taxable income over $379,150.

How Marginal Tax Rates are Used

Individuals can use the tax rate schedules in a number of ways to help plan their finances. You can use these tax rates to figure out how much tax you will pay on extra income you earn. For a taxpayer in the 25% tax bracket, extra income will be taxed at that rate until the taxpayer reaches the next tax bracket.

Alternatively, you can use these tax rates to figure out how much tax you will save by increasing your deductions. A taxpayer in the 28% tax bracket, for example, will save 28 cents in federal tax for every dollar spent on a tax-deductible expense, such as mortgage interest or charity.

Source: the official tax brackets for 2011 were published by the Internal Revenue Service in Revenue Procedure 2011-12 (8 pages, pdf).

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