2019 Federal Tax Brackets

What changed in 2019

2019 was year 2 of the TCJA 7-bracket structure with thresholds inflation-indexed about 2.0% over 2018 - the first full year reflecting chained CPI-U (C-CPI-U) bracket indexing. TCJA replaced the prior CPI-U index for tax bracket adjustments starting 2018, and 2019 was the first full year of post-transition indexing math. Chained CPI grows about 0.25 percentage points slower per year than the prior CPI-U index because it captures consumer substitution behavior, which means brackets and the standard deduction creep up slightly slower than they would have under the prior methodology - a quiet structural drag on real-dollar bracket movement that compounds over time. The standard deduction rose to $12,200 single / $24,400 MFJ ($200 / $400 above 2018). The 37% bracket began at $510,300 single / $612,350 MFJ. For a single filer with $65,000 taxable income, 2019 federal income tax was approximately $7,290, an effective rate of 11.22%. The SECURE Act (passed December 2019) made significant changes to retirement-account rules effective 2020 but did not change brackets.