Wealth Advisory Services
Address:
1010 S El Camino Real, Suite 203
San Clemente
,CA
92672
Phone:
888.902.5999
E-mail:
Federal Tax Rates
These figures are for the 2025 tax year. Find your tax rate below.
Schedule X – Single
If taxable income is over:
But not over:
The tax is:
$0
$11,925
10% of taxable income
$11,925
$48,475
$1,192.50 plus 12% of the amount over $11,925
$48,475
$103,350
$5,578.50 plus 22% of the amount over $48,475
$103,350
$197,300
$17,651.00 plus 24% of the amount over $103,350
$197,300
$250,525
$40,199.00 plus 32% of the amount over $197,300
$250,525
$626,350
$57,231.00 plus 35% of the amount over $250,525
$626,350
no limit
$188,769.75 plus 37% of the amount over $626,350
Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
If taxable income is over:
But not over:
The tax is:
$0
$23,850
10% of taxable income
$23,850
$96,950
$2,385.00 plus 12% of the amount over $23,850
$96,950
$206,700
$11,157.00 plus 22% of the amount over $96,950
$206,700
$394,600
$35,302.00 plus 24% of the amount over $206,700
$394,600
$501,050
$80,398.00 plus 32% of the amount over $394,600
$501,050
$751,600
$114,462.00 plus 35% of the amount over $501,050
$751,600
no limit
$202,154.50 plus 37% of the amount over $751,600
Schedule Y-2 – Married Filing Separately
If taxable income is over:
But not over:
The tax is:
$0
$11,925
10% of taxable income
$11,925
$48,475
$1,192.50 plus 12% of the amount over $11,925
$48,475
$103,350
$5,578.50 plus 22% of the amount over $48,475
$103,350
$197,300
$17,651.00 plus 24% of the amount over $103,350
$197,300
$250,525
$40,199.00 plus 32% of the amount over $197,300
$250,525
$375,800
$57,231.00 plus 35% of the amount over $250,525
$375,800
no limit
$101,077.25 plus 37% of the amount over $375,800
Schedule Z – Head of Household
If taxable income is over:
But not over:
The tax is:
$0
$17,000
10% of taxable income
$17,000
$64,850
$1,700.00 plus 12% of the amount over $17,000
$64,850
$103,350
$7,442.00 plus 22% of the amount over $64,850
$103,350
$197,300
$15,912.00 plus 24% of the amount over $103,350
$197,300
$250,525
$38,460.00 plus 32% of the amount over $197,300
$250,525
$626,350
$55,484.00 plus 35% of the amount over $250,500
$626,350
no limit
$187,031.50 plus 37% of the amount over $626,350