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2021 Federal Tax Rates

2021 Federal Tax Rates

Tax Rate
Single Filers
Married Filing Jointly
Married Filing Separately
Head of Household
10%
Up to $9,950
Up to $19,900
Up to $9,950
Up to $14,200
12%
$9,951 – 40,525
$19,901 – 81,050
$9,951 – 40,525
$14,201 – 54,200
22%
$40,526 – 86,375
$81,051 – 172,750
$40,526 – 86,375
$54,201 – 86,350
24%
$86,376 – 164,925
$172,751 – 329,850
$86,376 – 164,925
$86,351 – 164,900
32%
$164,926 – 209,425
$329,851 – 418,850
$164,926 – 209,425
$164,901 – 209,400
35%
$209,426 – 523,600
$418,851 – 628,300
$209,426 – 523,600
$209,401 – 523,600
37%
$523,600 or more
$628,300 or more
$523,600 or more
$523,600 or more

2020 – 2021 Estate Tax Exemption Rate

Year of Death
Estate Tax Exemption
Maximum Rate on Estate Greater Than Exemption
2020
$11,580,000
40%
2021
$11,700,000
40%

2021 Annual Gift Tax Exclusion

Year Gift Made
Excluded Amount From Tax
2021
$15,000

2020 – 2021 Generation-Skipping Transfer Tax Exemption

Year of Transfer
Excluded Amount From Tax
2020
$11,580,000
2021
$11,700,000

Annual Exclusion for Non-Resident Aliens in 2021

Type of Gift
Exemption
Annual exclusion Gifts to Person Other Than Spouse
$15,000
Annual Gifts to Citizen Spouse
Unlimited
Annual Gifts to Non-Citizen Spouse
$159,000

Long-Term Capital Gains Rate

Tax Bracket*
Maximum Tax Rate**
22% – 35%
15%
35% – 37%
20%

* Tax bracket is used for guidance, but your specific income level will determine the maximum long-term capital gains rate.
** A 3.8% Medicare Surtax may apply to certain income thresholds with net investment income.