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2015 tax rates
 

2016 Tax Brackets (for taxes due April 18, 2017)

Tax rate Single filers Married filing jointly or qualifying widow/widower Married filing separately Head of household
Tax rate: 10% Single filers: Up to $9,325 Married filing jointly or qualifying widow/widower: Up to $18,650 Married filing separately: Up to $9,325 Head of household: Up to $13,350
Tax rate: 15% Single filers: $9,326 to $37,950 Married filing jointly or qualifying widow/widower: $18,651 to $75,900 Married filing separately: $9,326 to $37,950 Head of household: $13,151 to $50,800
Tax rate: 25% Single filers: $37,951 to $91,900 Married filing jointly or qualifying widow/widower: $75,901 to $153,100 Married filing separately: $37,951 to $76,550 Head of household: $50,801 to $131,200
Tax rate: 28% Single filers: $91,901 to $191,650 Married filing jointly or qualifying widow/widower: $153,101 to $233,350 Married filing separately: $76,551 to $116,675 Head of household: $131,201 to $212,500
Tax rate: 33% Single filers: $191,651 to $416,700 Married filing jointly or qualifying widow/widower: $233,501 to $416,700 Married filing separately: $116,676 to $208,350 Head of household: $212,501 to $416,700
Tax rate: 35% Single filers: $416,701 to $418,400 Married filing jointly or qualifying widow/widower: $416,701 to $470,700 Married filing separately: $208,351 to $235,350 Head of household: $416,701 to $444,500
Tax rate: 39.6% Single filers: $418,401 or more Married filing jointly or qualifying widow/widower: $470,701 or more Married filing separately: $235,351 or more Head of household: $444,501 or more
 
 

2016 - 2017 Estate Tax Exemption Rate

Year of Death Estate Tax Exemption Maximum Rate on Estate
Greater Than Exemption
2016 $5,450,000 40%
2017 $5,490,000 40%
 
 

2017 Annual Gift Tax Exclusion

Year Gift Made Excluded Amount From Tax
2017 $14,000
 
 

2016 - 2017 Generation-Skipping Transfer Tax Exemption

Year of Transfer Excluded Amount From Tax
2016 $5,450,000
2017 $5,490,000
 
 

Annual Exclusion for Non-Resident Aliens in 2017

Type of Gift Exemption
Annual Exclusion Gifts to Persons Other Than Spouse $14,000
Annual Gifts to Citizen Spouse Unlimited
Annual Gifts to Non-Citizen Spouse $149,000
 
 

Long-Term Capital Gains Rate

Tax Bracket Maximum Tax Rate
25% - 35% 15%
39.60% 20%
 
 
* A 3.8% Medicare Surtax may apply to certain income thresholds with net investment income.
 
 
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