2019 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2019 — single, married filing jointly, head of household, and married filing separately.

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Single
$12,200
Standard deduction
Married Filing Jointly
$24,400
Standard deduction
Head of Household
$18,350
Standard deduction
Married Filing Separately
$12,200
Standard deduction

2019 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,700 $970
12% $9,701 – $39,475 $4,543
22% $39,476 – $84,200 $14,383
24% $84,201 – $160,725 $32,749
32% $160,726 – $204,100 $46,629
35% $204,101 – $510,300 $153,799
37% Over $510,301 —

2019 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $19,400 $1,940
12% $19,401 – $78,950 $9,086
22% $78,951 – $168,400 $28,765
24% $168,401 – $321,450 $65,497
32% $321,451 – $408,200 $93,257
35% $408,201 – $612,350 $164,710
37% Over $612,351 —

2019 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $13,850 $1,385
12% $13,851 – $52,850 $6,065
22% $52,851 – $84,200 $12,962
24% $84,201 – $160,700 $31,322
32% $160,701 – $204,100 $45,210
35% $204,101 – $510,300 $152,380
37% Over $510,301 —

2019 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,700 $970
12% $9,701 – $39,475 $4,543
22% $39,476 – $84,200 $14,383
24% $84,201 – $160,725 $32,749
32% $160,726 – $204,100 $46,629
35% $204,101 – $306,175 $82,355
37% Over $306,176 —
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Worked example: $85,000 single filer in 2019

Gross income $85,000 minus the 2019 single standard deduction ($12,200) = $72,800 taxable.

10% on $9,700 = $970
12% on $29,775 = $3,573
22% on $33,325 = $7,332
Total federal tax: $11,875
Effective rate: 13.97%

Notes for 2019

2019 was year 2 of the TCJA bracket structure, the first full year reflecting CPI-U-based bracket indexing under the post-2017 chained-CPI methodology.

Frequently Asked Questions

What was the top marginal federal tax rate in 2019?
2019 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. Brackets were inflation-indexed from the prior year.
What was the 2019 standard deduction?
For tax year 2019, the standard deduction was $12,200 for single filers, $24,400 for married filing jointly, $18,350 for head of household, and $12,200 for married filing separately.
Are 2019 tax brackets still relevant?
2019 brackets apply to income earned during 2019 (filed by April of the following year). They're useful for amended returns, late filings, prior-year tax planning, and historical comparisons. The current-year brackets are different — see the 2026 tax brackets page for this year's rates.
How do marginal tax brackets actually work?
Federal tax brackets are marginal: only the income above each threshold is taxed at that rate. A single filer with $100,000 of taxable income doesn't pay 22% on all of it. They pay 10% on the first portion, then 12%, then 22% on the remainder. Effective tax rate (total tax ÷ total income) is always lower than the headline marginal rate.

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Educational content only. 2019 tax brackets apply to income earned during 2019, generally filed in April 2020. For amended returns or current-year planning, consult a qualified CPA or tax advisor.