2019 Tax Rates
If taxable income is: |
Then income tax equals: |
SINGLE INDIVISUALS |
|
| Not over $9,700 | 10% of the taxable income |
| Over $9,701 but not over $39,475 | $970 plus 12% of the amount over $9,700 |
| Over $39,475 but not over $84,200 | $4,543 plus 22% of the amount over $39,475 |
| Over $84,200 but not over $160,725 | $14,382.50 plus 24% of the amount over $84,200 |
| Over $160,725 but not over $204,100 | $32,748.50 plus 32% of the amount over $160,725 |
| Over $204,100 but not over $510,300 | $46,628.50 plus 35% of the amount over $204,100 |
| Over $510,300 | $153,798.50 plus 37% of the amount over $510,300 |
HEADS OF HOUSEHOLDS |
|
| Not over $13,850 | 10% of the taxable income |
| Over $13,850 but not over $52,850 | $1,385 plus 12% of the excess over $13,850 |
| Over $52,850 but not over $84,200 | $6,065 plus 22% of the amount over $52,850 |
| Over $84,200 but not over $160,700 | $12,962 plus 24% of the amount over $84,200 |
| Over $160,700 but not over $204,100 | $31,322 plus 32% of the amount over $160,700 |
| Over $204,100 but not over $510,300 | $45,210 plus 35% of the amount over $204,100 |
| Over $510,300 | $152,380 plus 37% of the amount over $510,300 |
MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES |
|
| Not over $19,0400 | 10% of the taxable income |
| Over $19,400 but not over $78,950 | $1,940 plus 12% of the amount over $19,400 |
| Over $78,950 but not over $168,400 | $9,086 plus 22% of the amount over $78,950 |
| Over $168,400 but not over $321,450 | $28,765 plus 24% of the amount over $168,400 |
| Over $321,450 but not over $408,200 | $65,497 plus 32% of the amount over $321,450 |
| Over $408,200 but not over $612,350 | $93,257 plus 35% of the amount over $408,200 |
| Over $612,350 | $164,709.50 plus 37% of the amount over $612,350 |
MARRIED INDIVIDUALS FILING SEPARATE RETURNS |
|
| Not over $9,700 | 10% of the taxable income |
| Over $9,700 but not over $39,750 | $970 plus 12% of the amount over $9,700 |
| Over $39,475 but not over $84,200 | $4,543 plus 22% of the amount over $39,475 |
| Over $84,200 but not over $160,725 | $14,382.50 plus 24% of the amount over $84,200 |
| Over $160,725 but not over $204,100 | $32,748.50 plus 32% of the amount over $160,725 |
| Over $204,100 but not over $306,175 | $46,628.50 plus 35% of the amount over $204,100 |
| Over $306,175 | $82,354.75 plus 37% of the amount over $306,175 |
ESTATES AND TRUSTS |
|
| Not over $2,600 | 10% of the taxable income |
| Over $2,600 but not over $9,300 | $260 plus 24% of the excess over $2,600 |
| Over $9,300 but not over $12,750 | $1,868 plus 35% of the excess over $9,300 |
| Over $12,750 | $3,075.50 plus 37% of the excess over $12,5750 |
Due Dates
RETURN TYPE |
TYPE |
DUE DATE |
|---|---|---|
FEDERAL REQUIREMENTS |
||
|
Form 1099 |
FED |
Forms W-2 and certain 1099-MISC due to IRS/SSA 31-Jan All other Forms 1099 due 28-Feb; 31-Mar if filed electronically. |
|
S Corporation (calendar year) Form 1120S |
FED |
15-Mar Extension: 15-Sept |
|
C Corporation (calendar year) Form 1120 |
FED |
15-Apr Extension: 15-Oct |
|
C Corporation Fiscal Year End (other than Dec. 31 or June 30) |
FED |
15th day of 4th month after year-end Extension: 15th day of 10th month after year-end |
|
C Corporation June 30 Fiscal Year Form 1120 |
FED |
15-Sept Extension: 15-Apr |
|
Form 1042 and 1042S |
FED |
15- Mar to recipient and IRS |
|
Form 3921 and 3922 |
FED |
31-Jan to recipient and 31-Mar IRS |
|
Partnership (calendar year) Form 1065 |
FED |
15-Mar Extension: 15-Sept |
|
Foreign Bank and Financial Accounts (FBAR) FinCEN Report 114 |
FED |
15-Apr Extension: 15-Oct |
STATE REQUIREMENTS |
||
|
Business & Occupation Tax |
WA | 31-Jan |
|
San Francisco Gross Receipts |
CA |
29-Feb |
|
City of Los Angeles Business Tax |
CA | 29-Feb |
|
Delaware Franchise Tax |
DE | 1-Mar |
2018 Tax Rates
If taxable income is: |
Then income tax equals: |
SINGLE INDIVISUALS |
|
| Not over $9,525 | 10% of the taxable income |
| Over $9,525 but not over $38,700 | $952.50 plus 12% of the excess over $9,525 |
| Over $38,700 but not over $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
| Over $82,500 but not over $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
| Over $200,000 but not over $500,000 | $45,689.50 plus 35% of the excess over $200,000 |
| Over $500,000 | $150,689.50 plus 37% of the excess over $500,000 |
HEADS OF HOUSEHOLDS |
|
| Not over $13,600 | 10% of the taxable income |
| Over $13,600 but not over $51,800 | $1,360 plus 12% of the excess over $13,600 |
| Over $51,800 but not over $82,500 | $5,944 plus 22% of the excess over $51,800 |
| Over $82,500 but not over $157,500 | $12,698 plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $30,698 plus 32% of the excess over $157,500 |
| Over $200,000 but not over $500,000 | $44,298 plus 35% of the excess over $200,000 |
| Over $500,000 | $149,298 plus 37% of the excess over $500,000 |
MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIVING SPOUSES |
|
| Not over $19,050 | 10% of the taxable income |
| Over $19,050 but not over $77,400 | $1,905 plus 12% of the excess over $19,050 |
| Over $77,400 but not over $165,000 | $8,907 plus 22% of the excess over $77,400 |
| Over $165,000 but not over $315,000 | $28,179 plus 24% of the excess over $165,000 |
| Over $315,000 but not over $400,000 | $64,179 plus 32% of the excess over $315,000 |
| Over $400,000 but not over $600,000 | $91,379 plus 35% of the excess over $400,000 |
| Over $600,000 | $161,379 plus 37% of the excess over $600,000 |
MARRIED INDIVIDUALS FILING SEPARATE RETURNS |
|
| Not over $9,525 | 10% of the taxable income |
| Over $9,525 but not over $38,700 | $952.50 plus 12% of the excess over $9,525 |
| Over $38,700 but not over $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
| Over $82,500 but not over $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
| Over $200,000 but not over $300,000 | $45,689.50 plus 35% of the excess over $200,000 |
| Over $300,000 | $80,689.50 plus 37% of the excess over $300,000 |
ESTATES AND TRUSTS |
|
| Not over $2,550 | 10% of the taxable income |
| Over $2,550 but not over $9,150 | $255 plus 24% of the excess over $2,550 |
| Over $9,150 but not over $12,500 | $1,839 plus 35% of the excess over $9,150 |
| Over $12,500 | $3,011.50 plus 37% of the excess over $12,500 |