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2019 Federal Tax Rates

2019 Federal Tax Rates

Tax Rate
Single Filers
Married Filing Jointly
Married Filing Separately
Head of Household
10%
Up to $9,700
Up to $19,400
Up to $9,700
Up to $13,850
12%
$9,701 -39,475
$19,401-78,950
$9,701 – 39,475
$13,851 – 52,850
22%
$39,476 – 84,200
$78,951 – 168,400
$39,476 – 84,200
$53,851 – 84,200
24%
$84,201 – 160,725
$168,401 – 321,450
$84,201 – 160,725
$84,201 – 160,700
32%
$160,726 – 204,100
$321,451 – 408,200
$160,726 – 204,100
$160,701 – 204,100
35%
$204,101 – 510,300
$408,201 – 612,350
$204,101 – 306,175
$204,101 – 510,300
37%
$510,301 or more
$612,351 or more
$306,176 or more
$510,301 or more

2018 – 2019 Estate Tax Exemption and Rate

Year of Death
Estate Tax Exemption
Maximum Rate on Estate Greater Than Exemption
2018
$11,180,000
40%
2019
$11,400,000
40%

Annual Gift Tax Exclusion

Year Gift Made
Excluded Amount From Tax
2019
$15,000

2018 – 2019 Generation-Skipping Transfer Tax

Year of Transfer
Excluded Amount From Tax
2018
$11,180,000
2019
$11,400,000

Annual Exclusion for Non-Resident Aliens in 2019

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
$155,000

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.