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Tax Rates

Single (other than surviving spouses and heads of households)Standard Deduction-$13,850
If taxable income is:	The tax is:
Not over $11,000	10% of the taxable income
Over $11,000 but not over $44,725	$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375	$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100	$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250	$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $578,125	$52,832 plus 35% of the excess over $231,250
Over $578,125	$174,238.25 plus 37% of the excess over $578,125

Married Jointly &Surviving Spouses Standard Deduction-$27,700
If taxable income is:	The tax is:
Not over $22,000	10% of the taxable income
Over $22,000 but not over $89,450	$2,200 plus 12% of the excess over $22,000
Over $89,450 but not over $190,750	$10,294 plus 22% of the excess over $89,450
Over $190,750 but not over $364,200	$32,580 plus 24% of the excess over $190,750
Over $364,200 but not over $462,500	$74,208 plus 32% of the excess over $364,200
Over $462,500 but not over $693,750	$105,664 plus 35% of the excess over $462,500
Over $693,750	$186,601.50 plus 37% of the excess over $693,750

MARRIED FILING SEPARATELY Standard Deduction-$13,850
If taxable income is:	The tax is:
Not over $11,000	10% of the taxable income
Over $11,000 but not over $44,725	$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375	$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100	$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250	$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $346,875	$52,832 plus 35% of the excess over $231,250
Over $346,875	$93,300.75 plus 37% of the excess over $346,875

Head of Household Standard Deduction-$20,800
If taxable income is:	The tax is:
Not over $15,700	10% of the taxable income
Over $15,700 but not over $59,850	$1,570 plus 12% of the excess over $15,700
Over $59,850 but not over $95,350	$6,868 plus 22% of the excess over $59,850
Over $95,350 but not over $182,100	$14,678 plus 24% of the excess over $95,350
Over $182,100 but not over $231,250	$35,498 plus 32% of the excess over $182,100
Over $231,250 but not over $578,100	$51,226 plus 35% of the excess over $231,250
Over $578,100	$172,623.50 plus 37% of the excess over $578,100

Please note:

Aged or blind – Additional standard deduction for the aged or the blind is $1,500 ($1,850 if unmarried and not a surviving spouse).

Dependent – Standard deduction for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,250, or (2) the sum of $400 and the individual's earned income.

Tax Deductions You Can Itemize

Mortgage interest of $750,000 or less

Mortgage interest of $1 million or less if incurred before Dec. 16, 2017

Charitable contributions

$250 (for educators buying classroom supplies)

Medical and dental expenses (over 7.5% of AGI)

State and local income, sales, and personal property taxes up to $10,000

Gambling losses

Investment interest expenses

$2,500 in student loan interest (these do not need to be placed on Schedule A but can be taken above-the-line and subtracted from your taxable income); income phaseout limits apply.