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Tax Projection Worksheet tax rates and inflation-adjusted amounts
The standard deduction, exemption amount, and individual tax rate brackets are adjusted annually for cost-of-living increases. The following IRS-released adjustments are used by the Tax Projection Worksheet.
2025 tax rate tables
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
0.00 | 23,850.00 | $0.00 | 10.00% | $0.00 |
23,850.00 | 96,950.00 | 2,385.00 | 12.00% | 23,850.00 |
96,950.00 | 206,700.00 | 11,157.00 | 22.00% | 96,950.00 |
206,700.00 | 394,600.00 | 35,302.00 | 24.00% | 206,700.00 |
394,600.00 | 501,050.00 | 80,398.00 | 32.00% | 394,600.00 |
501,050.00 | 751,600.00 | 114,462.00 | 35.00% | 501,050.00 |
751,600.00 | N/A | 202,154.50 | 37.00% | 751,600.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 17,000.00 | $0.00 | 10.00% | $0.00 |
17,000.00 | 64,850.00 | 1,700.00 | 12.00% | 17,000.00 |
64,850.00 | 103,350.00 | 7,442.00 | 22.00% | 64,850.00 |
103,350.00 | 197,300.00 | 15,912.00 | 24.00% | 103,350.00 |
197,300.00 | 250,500.00 | 38,460.00 | 32.00% | 197,300.00 |
250,500.00 | 626,350.00 | 55,484.00 | 35.00% | 250,500.00 |
626,350.00 | N/A | 187,031.50 | 37.00% | 626,350.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 11,925.00 | $0.00 | 10.00% | $0.00 |
11,925.00 | 48,475.00 | 1,192.50 | 12.00% | 11,925.00 |
48,475.00 | 103,350.00 | 5,578.50 | 22.00% | 48,475.00 |
103,350.00 | 197,300.00 | 17,651.00 | 24.00% | 103,350.00 |
197,300.00 | 250,525.00 | 40,199.00 | 32.00% | 197,300.00 |
250,525.00 | 609,350.00 | 57,231.00 | 35.00% | 250,525.00 |
$609,350.00 | N/A | 188,769.75 | 37.00% | 626,350.00 |
If taxable income is over- | But not over- | Tax is- | Plus | Of the amount over- |
|---|---|---|---|---|
$0.00 | 11,925.00 | $0.00 | 10.00% | $0.00 |
11,925.00 | 48,475.00 | 1,192.50 | 12.00% | 11,925.00 |
48,475.00 | 103,350.00 | 5,578.50 | 22.00% | 48,475.00 |
103,350.00 | 197,300.00 | 17,651.00 | 24.00% | 103,350.00 |
197,300.00 | 250,525.00 | 40,199.00 | 32.00% | 197,300.00 |
250,525.00 | 375,800.00 | 57,231.00 | 35.00% | 250,525.00 |
375,800.00 | N/A | 101,077.25 | 37.00% | 375,800.00 |
Filing Status | Maximum Amount |
|---|---|
Single and Married filing separately | $48,350.00 |
Married filing jointly and surviving spouses | $96,700.00 |
Head of Household | $64,750.00 |
Filing Status | Maximum Amount |
|---|---|
Single | $533,400.00 |
Married filing jointly and surviving spouses | $600,050.00 |
Married filing separately | $300,000.00 |
Head of Household | $566,700.00 |
Child tax credit
The value for determining the additional child tax credit that may be refundable is $2,000.00. The maximum refundable credit per qualifying child is $1,700.00.
Earned income credit
For 2025, the following values are used to project the earned income credit.
Item | None | One child | Two children | Three+ children |
|---|---|---|---|---|
Earned Income Amount | $8,490.00 | $12,730.00 | $17,880.00 | $17,880.00 |
Max Credit | $649.00 | $4,328.00 | $7,152.00 | $8,046.00 |
Threshold Phaseout | $10,620.00 | $23,350.00 | $23,350.00 | $23,350.00 |
Completed Phaseout | $19,104.00 | $50,434.00 | $57,310.00 | $61,555.00 |
MFJ Threshold Phaseout | $17,730.00 | $30,470.00 | $30,470.00 | $30,470.00 |
MFJ Completed Phaseout | $26,214.00 | $57,554.00 | $64,430.00 | $68,675.00 |
Educator expenses
The 2025 maximum above-the-line educator expense deduction remains at $300.
IRA contribution
For 2025, the maximum allowed IRA contribution is $7,000 for taxpayers under age 50, and $8,000 for taxpayers age 50 and older.
Standard deduction
Filing status | Deduction |
|---|---|
Married filing jointly and surviving spouses | $30,000 |
Head of household | $22,500 |
Unmarried individuals (other than surviving spouses and heads of household) | $15,000 |
Married filing separately | $15,000 |
Aged and blind
For 2025, the additional standard deduction for the aged and blind is $1,600.00. If the individual is unmarried and not a surviving spouse, the amount is $2000.00
State and local tax deduction limited
For tax years beginning after December 31, 2017, and before January 1, 2026, the itemized deduction for state and local tax is limited to $10,000 ($5,000 for married filing separately).
Itemized deduction limitation phaseout
For tax years beginning after December 31, 2017 and before January 1, 2026, the "Pease limitation" on itemized deductions is suspended.
Personal exemption
The personal exemption amount for tax years beginning after December 31, 2017, and before January 1, 2026, is reduced to zero.
Social Security Taxes
The maximum wage base for 2025 is $176,100. Self-employed individuals are subject to 12.4 percent on self-employment income up to the threshold.
AMT exemption
Filing status | Exemption |
|---|---|
Single or Head of household | $88,100.00 |
Married filing jointly and surviving spouses | $137,000.00 |
Married filing separately | $68,500.00 |
AMT exemption phaseout
Filing status | Phaseout |
|---|---|
Married filing jointly and surviving spouses | $1,252,700.00 |
Single or Head of household | $626,350.00 |
Married filing separately | $626,350.00 |
AMT excess taxable income above which 28% tax rate applies
Filing status | AMTI |
|---|---|
Married individuals filing separate returns | $119,550.00 |
Joint returns, unmarried individuals | $239,100.00 |
AMT excess taxable income 26% adjustment
Filing status | AMTI |
|---|---|
Married individuals filing separate returns | $4,782.00 |
Joint returns, unmarried individuals | $2,391.00 |
Additional AMTI for married filing separately
The additional amount calculates when the Tax Projection Worksheet - Alternative Minimum Tax line 4 exceeds $900,350.00. (The 2024 amount is $875,950.00.) The additional amount calculates as 25% of the excess of the amount on line 4 over $900,350, not to exceed $68,500.