Tax Tables

A tax table is a chart that shows how much tax is owed based on taxable income. Tax tables are published by the IRS and by many state revenue agencies to help taxpayers determine their tax liability by income range and filing status.

Key takeaways

• Tax tables map taxable income ranges to tax amounts for each filing status.
• They apply to taxable income (gross income minus deductions), not gross income.
• Tax tables are commonly used by taxpayers with modest incomes; high earners often use detailed tax rate schedules.
• Tax tables are updated annually and vary by jurisdiction—use the correct year and state table.

How tax tables work

Tax owed depends on:
* Filing status (single, married filing jointly, married filing separately, head of household)
Taxable income (gross income less deductions)
Applicable deductions, credits, and exemptions

A tax table lists income ranges in rows and filing statuses in columns. To use it:
1. Determine your taxable income (apply the standard deduction or itemized deductions).
2. Locate the income range in the table and the column for your filing status.
3. Read the corresponding tax amount.

Example: if a single taxpayer has $65,000 gross income and takes the standard deduction ($12,950 in 2022), their taxable income is $52,050. The tax amount is found by locating $52,050 (or the appropriate income range) in the table for single filers.

Note: taxpayers with higher incomes and those using itemized deductions may need to use tax rate schedules instead of the simplified tables.

Special considerations

• Qualifying widows/widowers can use the married filing jointly rates for up to two years after a spouse’s death.
• Most states use tax tables for personal income tax. States without a broad-based personal income tax include Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only dividend and interest income.
• Always use the tax tables for the correct tax year and jurisdiction, and account for deductions and credits that affect taxable income.

Practical tips

• Use the tax table only after computing taxable income (don’t use gross income).
• If your taxable income falls in a range where the table directs you to a tax rate schedule, follow the schedule instead.
• Consult state revenue department tables for state income tax amounts.

For official tax tables and the latest adjustments, consult the IRS or your state revenue agency.