Look up your 2019 tax bracket, deductions, exemptions, retirement limits, HSAs, payroll tax, and more.
The IRS has announced the annual inflation adjustments for the 2019 federal tax rates. Businesses and individuals can use this tax table to prepare 2019 tax returns in 2020.
Download the 2019 tax guide.
Compare the 2019 information to the 2018 tax rates, and reference it as you prepare for and make decisions throughout the year.
| Filing Rates | ||||
|---|---|---|---|---|
| Individual Tax Rate | Filing Status | |||
| Married Filing Jointly (MFJ) | Single | Married Filing Separately | Head of Household | |
| 10% | Up to $19,400 | Up to $9,700 | Up to $9,700 | Up to $13,850 |
| 12% | $19,401 – $78,950 | $9,701 – $39,475 | $9,701 – $39,475 | $13,851 – $52,850 |
| 22% | $78,951 – $168,400 | $39,476 – $84,200 | $39,476 – $84,200 | $52,851 – $84,200 |
| 24% | $168,401 – $321,450 | $84,201 – $160,725 | $84,201 – $160,725 | $82,201 – $160,700 |
| 32% | $321,451 – $408,200 | $160,726 – $204,100 | $160,726 – $204,100 | $160,701 – $204,100 |
| 35% | $408,201 – $612,350 | $204,101 – $510,300 | $204,101 – $306,175 | $204,101 – $510,300 |
| 37% | More than $612,350 | More than $510,300 | More than $306,175 | More than $510,300 |
| Standard Deduction | |
|---|---|
| Standard deduction — single and married filing separately | $12,200 |
| Additional deduction age 65 or older — single | $1,650 |
| Standard deduction — married filing jointly | $24,400 |
| Additional deduction age 65 or older — married filing jointly and married filing separately | $1,300 |
| Standard deduction — head of household | $18,350 |
| Additional deduction age 65 or older — head of household | $1,650 |
Note: The personal exemption was suspended by the Tax Cuts and Jobs Act of 2017 for the tax years 2018 to 2025.
| Retirement Plans | |
|---|---|
| Maximum annual benefit for defined benefit plan | Up to $225,000 |
| Defined contribution annual addition | $56,000 |
| Defined contribution compensation limit | $280,000 |
| 401(k) maximum exclusion | $19,000 |
| 401(k) catch-up contribution (for individuals 50 or older) | $6,000 |
| SIMPLE contribution limit | $13,000 |
| SIMPLE catch-up contribution (for individuals 50 or older) | $3,000 |
| IRA contribution limitation (in general) | $6,000 |
| IRA catch-up contribution (for individuals 50 or older) | $1,000 |
| Payroll Taxes | |
|---|---|
| Social Security (self-employed) combined rate (OASDI + Medicare) | (6.2% + 1.45%) x 2 = 15.3% |
| Social Security (employee) rate (OASDI + Medicare) | (6.2% + 1.45%) = 7.65% |
| OASDI contribution base | $132,900 |
| Medicare contribution base | Unlimited |
| Additional Medicare payroll tax on earnings more than $200,000 (single) and $250,000 (combined, married filing jointly) | 0.9% |
| FUTA wage base | $7,000 |
| FUTA rate | 6% |
| Social Security | |||
|---|---|---|---|
| Maximum earned income while receiving Social Security | Under full retirement age | $17,640 | |
| In the year you reach full retirement age | $46,920 | ||
| Full retirement age | No limit | ||
| Education Phase-Outs | |
|---|---|
| American Opportunity Credit (formerly Hope Credit) | MFJ: $160,000 – $180,000
Other filers: $80,000 – $90,000 |
| Lifetime Learning Credit | MFJ: $116,000 – $136,000
Other filers: $58,000 – $68,000 |
| Student loan interest deduction | MFJ: $140,000 – $170,000
Single: $70,000 – $85,000 |
| Health Savings Accounts | |
|---|---|
| HSA contribution limit (single insurance coverage) | $3,500 |
| HSA contribution limit (family insurance coverage) | $7,000 |
| HSA catch-up contribution (age 55 or older) | $1,000 |
| 179 Limitation, Gift and Estate Tax Exclusions, and Kiddie Tax | |
|---|---|
| Section 179 limitation | $1,020,000 |
| Annual gift tax exclusion | $15,000 |
| Estate tax exclusion amount | $11,400,000 |
| Travel | |
|---|---|
| High cost per diem travel rate within continental United States (high/low method) | $287 |
| Low cost per diem travel rate within continental United States (high/low method) | $195 |
Download the 2019 Tax Guide
View the tax rates from previous years:
How we can help
As your needs evolve, contact your advisor at each step to see how these rates might apply to your business, estate, or personal situation.