
Tax season is coming, and the IRS has released its updated tax brackets for 2025. If you’re like most people, 2025 tax brackets can feel confusing, but don’t worry – we’re here to break it down simply.
Every year, the IRS adjusts federal income tax rates to account for inflation, and this year is no different. In this blog, we’ll walk you through the key tax brackets 2025 for the 2024 tax year (filed in 2025), explain what they mean for your wallet, and give you the must-know details about filing deadlines and the required IRS forms to file.
Whether you’re a first-time filer or a seasoned taxpayer, we’ll help you navigate the upcoming tax season with confidence.
2025 Tax Brackets Overview
- The tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) remain consistent. The top tax rate of 37% applies to: Single taxpayers with income exceeding $626,350 ($751,600 for married couples filing jointly).
The other rates are:- 35% for taxpayers with income exceeding $250,525 ($501,050 for married couples filing jointly)
- 32% for taxpayers with income exceeding $197,300 ($394,600 for married couples filing jointly)
- 24% for taxpayers with income exceeding $103,350 ($206,700 for married couples filing jointly)
- 22% for taxpayers with income exceeding $48,475 ($96,950 for married couples filing jointly)
- 12% for taxpayers with income exceeding $11,925 ($23,850 for married couples filing jointly)
- 10% for incomes of single individuals with incomes of $11,925 or less ($23,850 for married couples filing jointly).
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Updated standard deduction amounts for 2025:
- $15,000 for single taxpayers and married individuals filing separately (an increase of $400 from 2024);
- $22,500 for heads of households (an increase of $600 from 2024);
- $30,000 for married couples filing jointly and surviving spouses (an increase of $800 from 2024).
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Additional notable changes include adjustments to:
- Alternative minimum tax exemption amounts
- Estate tax exemption limits
- Earned income tax credit
- Flexible spending account contribution limits, and more
Tax Brackets 2025 vs. 2024
Every year, the IRS adjusts tax provisions for inflation to mitigate “bracket creep,” ensuring taxpayers aren’t unfairly pushed into higher tax brackets due to inflationary increases rather than real income growth. Referencing Revenue Procedure 2024-40, income thresholds for tax brackets will increase by approximately 2.8% in 2025 to keep pace with economic changes.
For the 2025 tax year (covering income earned in 2024), the federal tax rates will remain consistent at seven brackets. These tax brackets are marginal, meaning different rates apply to different portions of taxable income, and the applicable rate depends on the taxpayer’s specific filing status.
Below you will find the comparison of the 2025 vs. 2024 federal income tax brackets for all groups of taxpayers.
Single Filing Individual Return
Tax Rate | 2025 Taxable Income | 2024 Taxable Income | |
10% | $0 to $11,925 | $0 to $11,600 | |
12% | $11,926 to $48,475 | $11,601 to $47,150 | |
22% | $48,476 to $103,350 | $47,151 to $100,525 | |
24% | $103,351 to $197,300 | $100,526 to $191,950 | |
32% | $197,301 to $250,525 | $191,951 to $243,725 | |
35% | $250,526 to $626,350 | $243,726 to $609,350 | |
37% | $626,351 or more | $609,351 or more |
Married Filing Joint Returns
Tax Rate | 2025 Taxable Income | 2024 Taxable Income |
10% | $0 to $23,850 | $0 to $23,220 |
12% | $23,851 to $96,950 | $23,221 to $94,300 |
22% | $96,951 to $206,700 | $94,301 to $201,050 |
24% | $206,701 to $394,600 | $201,051 to $383,900 |
32% | $394,601 to $501,050 | $383,901 to $487,450 |
35% | $501,051 to $751,600 | $487,451 to $731,200 |
37% | $751,601 or more | $731,201 or more |
Married Filing Separate Returns
Tax Rate | 2025 Taxable Income | 2024 Taxable Income |
10% | $0 to $11,925 | $0 to $11,600 |
12% | $11,926 to $48,475 | $11,601 to $47,150 |
22% | $48,476 to $103,350 | $47,151 to $100,525 |
24% | $103,351 to $197,300 | $100,525 to $191,950 |
32% | $197,301 to $250,525 | $191,951 to $243,725 |
35% | $250,526 to $375,800 | $243,726 to $365,600 |
37% | $375,801 or more | $365,601 or more |
Heads of Households
Tax Rate | 2025 Taxable Income | 2024 Taxable Income |
10% | $0 to $17,000 | $0 to $16,550 |
12% | $17,001 to $64,850 | $16,551 to $63,100 |
22% | $64,851 to $103,350 | $63,101 to $100,500 |
24% | $103,351 to $197,300 | $100,501 to $191,950 |
32% | $197,301 to $250,500 | $191,951 to $243,700 |
35% | $250,501 to $626,350 | $243,701 to $609,350 |
37% | $626,351 or more | $609,351 or more |
The Standard Deduction Rates
For the 2025 tax year, standard deductions will increase for all filing statuses. Single filers and married individuals filing separately will see a $400 increase to $15,000, while married couples filing jointly will experience an $800 increase to $30,000. Heads of households will receive a $600 increase, bringing their standard deduction to $22,500.
The personal exemption will continue to remain at $0, as previously established by the Tax Cuts and Jobs Act of 2017 (TCJA).
The Standard Deduction remains a crucial element of tax filing, representing the baseline amount of income that taxpayers can earn tax-free. Filers have the option to choose between itemized deductions and the standard deduction, typically selecting the method that results in the lowest tax liability.
Filing Status | 2025 Deduction Amount | 2024 Deduction Amount |
Single Filers / Married Filing Separately | $15,000 | $14,600 |
Married Filing Jointly | $22,500 | $21,900 |
Head of Household | $30,000 | $29,200 |
Source: IRS
These increases help protect taxpayers from “bracket creep” by adjusting for inflation and maintaining the real value of their deductions. While the dollar amounts may seem modest, they provide meaningful tax relief for millions of Americans across different filing statuses.
Listed below are the tax rate schedules for the 2024 tax season you’ll use to prepare the tax returns filed in 2025:
2025 Tax Brackets: How to Calculate Your Federal Income Tax Owed?
Income Tax Rates | Taxpayer’s Filing Status | |||
Schedule Y
Single Individual |
Schedule Y-1
Married Joint Return / Qualifying Widow(er) |
Schedule Y-2
Married Separate Return |
Schedule Z
Head of Household |
|
Amount of taxable income / Tax Due | ||||
10% | $11,925 or less
10% of taxable income |
$23,850 or less
10% of taxable income |
$11,925 or less
10% of taxable income |
$17,000 or less
10% of taxable income |
12% | $11,926 – $48,475
$1,192.50 plus 12% of the amount over $11,925 |
$23,851 to $96,950
$2,385 plus 12% of the amount over $23,850 |
$11,926 to $48,475
$1,192.50 plus 12% of the amount over $11,925 |
$17,001 to $64,850
$1,700 plus 12% of the amount over $17,000 |
22% | $48,476 to $103,350
$5,578.50 plus 22% of the amount over $48,475 |
$96,951 to $206,700
$11,157 plus 22% of the amount over $96,950 |
$48,476 to $103,350
$5,578.50 plus 22% of the amount over $48,475 |
$63,101 – $100,500
$7,241 + 22% of the amount over $63,100 |
24% | $103,351 to $197,300
$17,651 plus 24% of the amount over $103,350 |
$206,701 to $394,600
$35,302 plus 24% of the amount over $206,700 |
$103,351 to $197,300
$17,651 plus 24% of the amount over $103,350 |
$64,851 to $103,350
$7,442 plus 22% of the amount over $64,850 |
32% | $197,301 to $250,525
$40,199 plus 32% of the amount over $197,300 |
$394,601 to $501,050
$80,398 plus 32% of the amount over $394,600 |
$197,301 to $250,525
$40,199 plus 32% of the amount over $197,300 |
$103,351 to $197,300
$15,912 plus 24% of the amount over $103,350 |
35% | $250,526 to $626,350
$57,231 plus 35% of the amount over $250,525 |
$501,051 to $751,600
$114,462 plus 35% of the amount over $501,050 |
$250,526 to $375,800
$57,231 plus 35% of the amount over $250,525 |
$197,301 to $250,500
$38,460 plus 32% of the amount over $197,300 |
37% | $626,351 or more
$188,769.75 plus 37% of the amount over $626,350 |
$751,601 or more
$202,154.50 plus 37% of the amount over $751,600 |
$375,801 or more
$101,077.25 plus 37% of the amount over $375,800 |
$626,351 or more
$187,031.50 plus 37% of the amount over $626,350 |
Source: IRS
When Are Taxes Due? Tax Deadlines For Individual Taxpayers, Partnerships, C-Corporations, and S-Corporations
Type of entity | Filing deadline | IRS Form | Filing extension deadline | IRS Tax Extension Form |
Individual | January 31, 2025 | 1099-NEC | October 15, 2025 | Form 4868 (filing application for a 6-month extension of time to file individual tax returns) |
February 28, 2025 (for filing on paper) | 1099-MISC and 1099 forms other than 1099-NEC | |||
March 31, 2025 (e-filing) | 1099-MISC and 1099 forms other than 1099-NEC | |||
Sole proprietor | April 15, 2025 | Schedule C Form 1040, Form 1040-ES (estimated tax payments) Form 4868 (deadline to file tax extension request) |
||
Partnership | March 15, 2025 | Form 1065 | September 15, 2025 | Form 7004 |
S-corporation | March 15, 2025 | Form 1120-S | September 15, 2025 | Form 7004 |
C-corporation | April 15, 2025 | Form 1120 | October 15, 2025 | Form 7004 |
- Individuals have to submit their income tax returns by April 15, unless the due date falls on a weekend or holiday. An extension can be requested using Form 4868 until October 15.
- Independent contractors, gig workers, and self-employed individuals usually have to make tax payments at pre-set dates every quarter throughout the year.
- Partnerships (including multi-member LLCs) and S-Corps filing deadlines are typically March 15 unless they operate on a fiscal year. A six-month extension to September 15 (or five months after the original deadline) can be requested using Form 7004.
- Tax exempt organizations have to file Form 990 by May 15, 2025. It’s possible to file for a tax extension using Form 8868 to get an additional six months to file until November 15.
Penalties for Late Tax Filing
Failing to meet the tax deadline without requesting an extension of time to file individual tax returns results in the failure-to-file penalty imposed by the IRS. The penalty is calculated as follows:
- 5% of the unpaid taxes per month or fraction of a month that the tax return is overdue, with a maximum cap of 25% of the outstanding tax amount
- If the tax return is filed more than 60 days after the due date, the minimum penalty is $485 or 100% of the unpaid tax, whichever is lower
The failure-to-pay penalty applies if taxes owed are not paid by the April 15 deadline. This penalty:
- Equals 0.5% of the unpaid taxes for each month or part thereof beyond the due date
- Can accumulate to a maximum of 25% of the outstanding tax amount
If both failure-to-file and failure-to-pay penalties apply in the same month:
- The failure-to-file penalty is reduced by the failure-to-pay penalty amount
- The combined penalty remains at 5% for each month the return is late
Additionally, interest continues to accrue on any outstanding tax from the return’s due date until the payment is made. The interest rate is reviewed quarterly and typically ranges from 3% to 5%.
Filing Tax Returns Electronically with pdfFiller
Filing your taxes electronically has never been easier, thanks to modern digital tools. You can fill out and submit W-2, 1099-MISC, 1099-NEC, and Form 941 directly to the IRS using pdfFiller. While there are multiple online platforms that can help streamline your tax filing, the key is to choose a reliable, secure method that simplifies the process.
When filing online, you’ll typically need to:
- Complete the required form with accurate personal and financial information
- Double-check all entered details for accuracy
- Submit the form directly through the chosen platform
- Keep a digital copy for your personal records
Pro tip: Always use reputable, IRS-approved electronic filing services, and ensure you’re protecting your sensitive financial information. Many platforms offer email notifications to confirm your form’s submission and approval, giving you peace of mind during tax season.
Remember, while electronic filing can make the process more convenient, it’s still crucial to review your documents carefully and meet all filing deadlines.
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FAQ: How Tax Brackets and Tax Rates Work
1. What are the federal income tax brackets for 2026?
According to the Congressional Research Service, starting in 2026, these rates will revert to pre-Tax Cuts and Jobs Act (TCJA) levels (2017) unless Congress makes changes.
For 2026, the U.S. federal income tax brackets are expected to revert to pre-Tax Cuts and Jobs Act (TCJA) levels unless Congress makes changes. The brackets, which could apply in the absence of new legislation, would be as follows:
- 10%: $0 to $9,325 (single) / $0 to $18,650 (married) / $0 to $13,350 (head of household)
- 15%: $9,326 to $37,950 (single) / $18,651 to $75,900 (married) / $13,351 to $50,800 (head of household)
- 25%: $37,951 to $91,900 (single) / $75,901 to $153,100 (married) / $50,801 to $131,200 (head of household)
- 28%: $91,901 to $191,650 (single) / $153,101 to $233,350 (married) / $131,201 to $212,500 (head of household)
- 33%: $191,651 to $416,700 (single) / $233,351 to $416,700 (married) / $212,501 to $416,700 (head of household)
- 35%: $416,701 to $418,400 (single) / $416,701 to $470,700 (married) / $416,701 to $444,550 (head of household)
- 39.6%: Over $418,400 (single) / Over $470,700 (married) / Over $444,550 (head of household)
If there are any updates or changes to this structure before 2026, they would depend on legislative action.
2. What is the extra standard deduction for seniors over 65 in 2025?
In 2025, the extra standard deduction for seniors aged 65 or older will be $2,000 for single filers (or heads of household) and $1,600 for those married filing jointly. If the senior is also blind, the extra deduction will increase to $4,000 for single filers or heads of household, and $3,200 for married couples. These amounts are designed to help reduce taxable income for seniors and provide additional tax relief.
3. What tax year are we filing for in 2025?
In 2025, taxpayers will be filing their tax returns for the 2024 tax year. Tax returns are generally filed in the following year for the preceding year’s income, meaning you’ll file in 2025 for the income earned in 2024.
4. What is the child tax credit for 2025?
For the 2025 tax year, the Child Tax Credit (CTC) will remain at a maximum of $2,000 per qualifying child under age 17. The refundable portion, known as the Additional Child Tax Credit, will be up to $1,700. To qualify for the full credit, your modified adjusted gross income (MAGI) must be $200,000 or less for single filers, or $400,000 for married couples filing jointly. If your income exceeds these thresholds, the credit gradually phases out.